DOCUMENT RESUME ED 357 496 EA 024 932 AUTHOR Fowler, William J., Jr.; And Others TITLE Public School Education Financing for School Year 1989-90. E.D. TABS. INSTITUTION Bureau of the Census (DOC), Suitland, Md.; MPR Avlociates, Berkeley, CA.; National Center for Education Statistics (ED), Washington, DC. REPORT NO NCES-93-095 PUB DATE Jun 93 NOTE 129p.; Tables contain small faint print that may be marginally legible. PUB TYPE Statistical Data (110) EDRS PRICE MF01/11C06 Plus Postage. DESCRIPTORS *Budgets; *Educational Finance; Elementary Secondary Education; Expenditures; Income; *Public Schools; *School Support; State Norms ABSTRACT This report provides the most detailed state-level financial information in a decade as it presents revenues and expenditures for public elementary and secondary schools for the 1989-90 school year from the U.S. Department of Education's National Center for Education Statistics (NCES). The statistics are based on data provided by state education agencies from their administrative records through the expanded "National Public Education Financial Survey." The survey is one component of the Common Core of Data (CCD) surveys conducted annually by NCES, which provide basic descriptive information about the numbers of students and staff and the financing of public elementary and secondary schools. Contents of this report include information on public elementary-secondary education expenditures, total and current expenditures, core educational expenditures, and instruction-related and noninstruction-related expenditures. For the first time in over a decade, NCES reports on local school district facilities acquisition and construction. Seven figures, 45 tables, and definitions are included. (LMI) *********************************************************************** Reproductions supplied by EDRS are the best that can be made from the original document. ***********************************************************************
Transcript
DOCUMENT RESUME
ED 357 496 EA 024 932
AUTHOR Fowler, William J., Jr.; And OthersTITLE Public School Education Financing for School Year
1989-90. E.D. TABS.INSTITUTION Bureau of the Census (DOC), Suitland, Md.; MPR
Avlociates, Berkeley, CA.; National Center forEducation Statistics (ED), Washington, DC.
REPORT NO NCES-93-095PUB DATE Jun 93NOTE 129p.; Tables contain small faint print that may be
marginally legible.PUB TYPE Statistical Data (110)
EDRS PRICE MF01/11C06 Plus Postage.DESCRIPTORS *Budgets; *Educational Finance; Elementary Secondary
Education; Expenditures; Income; *Public Schools;*School Support; State Norms
ABSTRACT
This report provides the most detailed state-levelfinancial information in a decade as it presents revenues andexpenditures for public elementary and secondary schools for the1989-90 school year from the U.S. Department of Education's NationalCenter for Education Statistics (NCES). The statistics are based ondata provided by state education agencies from their administrativerecords through the expanded "National Public Education FinancialSurvey." The survey is one component of the Common Core of Data (CCD)surveys conducted annually by NCES, which provide basic descriptiveinformation about the numbers of students and staff and the financingof public elementary and secondary schools. Contents of this reportinclude information on public elementary-secondary educationexpenditures, total and current expenditures, core educationalexpenditures, and instruction-related and noninstruction-relatedexpenditures. For the first time in over a decade, NCES reports onlocal school district facilities acquisition and construction. Sevenfigures, 45 tables, and definitions are included. (LMI)
***********************************************************************Reproductions supplied by EDRS are the best that can be made
from the original document.***********************************************************************
NATIONAL CENTER FOR EDUCATION STATISTICS
E.D. TABS June 1993
Public SchoolEducation Financingfor School Year 199 -90
U.S. DEPARTMENT OF EDUCATIONOffice of Educational Research and ImprovementED ATIONAL RESOURCES INFORMATIONW/! CENTER (ERIC)
This document has been reproduced asreceived from the person or organizationoriginating it
0 Minor changes have been mabe to improvereproduction Quality
Points of view or opinions stated in this docu-ment do not necessarily represent officialOEM position or ooticy
U.S. Department of EducationOffice of Educational Research and Improvement NCES 93-095
"1ST COPY AVAILABLE
NATIONAL CENTER FOR EDUCATION STATISTICS
E.D. TABS June 1993
Public SchoolEducation Financingfor School Year 1989 -90
William J. Fowler, Jr.Frank H. JohnsonNational Center for Education Statistics
E. Gareth HoachlanderJason MatlofMPR Associates, Inc.
William E. O'LearyBureau of the Census
MENEM, +11U.S. Department of EducationOffice of Educational Research and Improvement NCES 93-095
U.S. Department of EducationRichard W. RileySecretary
Office of Educational Research and ImprovementEmerson J. ElliottActing Assistant Secretary
National Center for Education StatisticsEmerson J. ElliottCommissioner
National Center for Education Statistics
'The purpose of the Center shall be to collect, analyze, anddisseminate statistics and other data related to educationin the United States and in other nations." Section 406(b)of the General Education Provisions Act, as amended (20U.S.C. 1221e-1).
For substantive questions contact:William J. Fowler, Jr.(202) 219-1921
4
Highlights
The findings in these highlights were drawn from reports by state education agenciesof their revenues and expenditures for public elementary/secondary education in the1989-90 school year (fiscal year 1990). These figures are reported annually to NCES inthe National Public Education Financial Survey.
In 1989-90, state aid for school districts composed 47.2 percent of school districtrevenues for public elementary any secondary schools. Local support constituted46.2 percent of the revenues for public elementary and secondary schooldistricts, intermediate aid comprised 0.4 percent and federal aid consisted of 6.1percent (Figure 1 and Table 5).
For local support, the property tax remained the overwhelming source of funds,composing 63.4 percent of all local revenues. This percentage understatesrevenue derived from the property tax, as parent government contributionsinclude both property tax and non-property tax revenues in unknowncombination. Parent government contributions collected by other localgovernments (counties, cities) for school districts comprised 20.7 percent of alllocal revenues (Figure 2 and Table 9).
Of total revenue for elementary and secondary education, the share provided bystates varied widely. Excluding Hawaii and the District of Columbia, NewMexico provided the most state support for public elementary and secondaryeducation, almost three-quarters of school districts' total revenue. The states ofCalifornia, Delaware, Kentucky, North Carolina, Washington and West Virginiaprovide approximately two-thirds of the school districts' revenue. At theopposite extreme, the state of New Hampshire provided less than one-tenth oftotal revenue for school districts. Nebraska, Michigan, Oregon, and SouthDakota similarly provided about one-fourth of the total support for their publicschools (Figure 6 and Table 5).
Instruction still consumes the largest percentage of all categories of currentexpenditures, 58.2 percent, with the next largest category, operations andmaintenance, constituting 10.6 percent (Figure 3 and Table 12).
When current expenditure categories are combined, 66.4 percent of theexpenditures are for instructionally-related expenditures, 30.1 percent are fornon-instructionally-related expenditures, and 3.6 percent are for direct programsupport expenditures (Figure 3 and Table 12).
Similarly, if total current expenditures are examined by object (salaries,employee benefits, purchased services, supplies), then salaries account for 64.2percent of current expenditures for public elementary and secondary education.Employee benefits constitute 15.9 percent, and purchased services 8.1 percent.Supplies comprise 5.3 percent (Figure 4 and Tables 21, 24, 27, and 30).
The U.S. average current expenditure in 1989-90 was $4,622 per pupil inmembership. The District of Columbia had the highest current expenditure at$7,827, while Utah spent the least, $2,545 per pupil (Figure 5 and Table 2).
School administration comprised 5.6 percent, and general administration 2.8percent of current expenditures (Figure 3 and Table 18).
iv
Foreword
This publication of 1989-90 school year (fiscal year 1990) data is the first to comefrom the extensive efforts by NCES to redesign its school finance data collection toprovide greater financial detail regarding state-level public education revenues andexpenditures. E.D. Tabs such as this publication are NCES' means for introducing thefindings of a survey in a simple, tabular format. Extensive efforts have been made tomake the reporting detail as comparable as possible across differing state accountingsystems. State differences from the NCES reporting standard are documented wherepossible, and national totals have been imputed in all cases in which data were missingfor one or more states. Where states combined reported items, NCES distributed thereported amount, and footnoted the actual reported value.
With this publication, NCES also has reinstituted the concept of a "core educationalexpenditure" that comparably presents state educational expenditures for instruction andinstruction-related activities, while relegating other expenditures to a non-instructionalcategory.
The majority of the text was written by William Fowler, of NCES. Frank Johnson,of NCES, developed the methodology of allocations and imputations for missing fiscaldata. The tables were reviewed by Gary Hoachlander of MPR Associates, Inc. JasonMatlof of MPR Associates, Inc. constructed the tables and graphics that appear in themain text of this publication. Bill O'Leary of the Bureau of the Census edited and error-checked fiscal data.
Acknowledgements
The authors gratefully acknowledge the comments and suggestions of the reviewers:Nancy Protheroe, Education Research Service; Howard Nelson, American Federation ofTeachers; and Thomas Smith and Kristin Keough of the National Center for EducationStatistics (NCES). In any complex publication, there are a multitude of people withoutwhose help the publication would not have been possible. We give thanks to MaryRochon, NCES, for keeping track of the state submissions and her earlier work onsummary fiscal tabulations; and Marilyn McMillen and Bob Burton of NCES for theirtechnical review of this report. The authors also acknowledge the contributions of CarolL. Rohr of Pinkerton Computer Consultants, Inc. to the graphics in the appendices.
William J. Fowler, Jr.Frank H. Johnson
E. Gareth HoachianderJason Matlof
William E. O'Leary
vi
CONTENTSPage
Highlights iii
Foreword
Acknowledgements vi
Introduction
Figures
1. Percentage distribution of school revenues for public elementary andsecondary schools, by source: School 1989-90 5
2. Percentage distribution of local revenues for public elementary andsecondary schools, by source: School year 1989-90 6
3. Percentage distribution of total current expenditures for public elementaryand secondary education, by subfunction: School year 1989-90 7
4. Percentage distribution of total current expenditures for publicelementary and secondary education, by object: School year 1989-90 8
5. Current expenditures per pupil in membership for elementary andsecondary schools, by state: School year 1989-90 9
6. Ranking of current expenditures per pupil in membership for elementary andsecondary schools, by state: School year 1989-90 10
7. State revenue as a percentage of total revenue for elementaryand secondary education: School year 1989-90 11
Tables
1. Total expenditures for public elementary and secondary schools, withexpenditures by type and as a percentage of total expenditures, bytype and state: School year 1989-90 12
vii
9
Tables (continued) Page
2. Total expenditures per pupil in membership for public elementary andsecondary schools, and student membership, by type and state: Schoolyear 1989-90 13
3. Revenues for public elementary and secondary schools, by source andstate: School year 1989-90 14
4. Revenues per pupil in membership for public elementary and secondaryschools, and student membership by source and state: School year1989-90 15
5. Percentage distribution of revenues for public elementary and secondaryschools, by source and state: School year 1989-90 16
6. Percentage distribution of combined state and local revenues for publicelementary and secondary schools, by source and state: School year1989-90 17
7. Combined state and local revenues per pupil in membership for publicelementary and secondary schools, by source and state: School year1989-90 18
8. Local revenues for public elementary and secondary schools, by sourceand state: School year 1989-90 19
9. Percentage distribution of local revenues for public elementary andsecondary schools, by source and state: School year 1989-90 20
10. Current expenditures for public elementary and secondary education,by type and state: School year 1989-90 21
11. Current expenditures per pupil in membership for public elementarysecondary education, and student membership, by type and state:
Sc ool year 1989-90 22
12. Percentage distribution of current expenditures for public elementaryand secondary education, by type and state: School year 1989-90 23
13. Current expenditures for instruction and instruction-relatedsubfunctions for public elementary and secondary eduction, bysubfunction and state: School year 1989-90 24
viii
;`)
Tables (continued) Page
14. Current expenditures per pupil in membership for instruction andinstruction-related subfunctions for public elementary and secondaryeducation, by subfunction and state: School year 1989-90 25
15. Percentage distribution of current expenditures for instruction andinstruction-related subfunctions as a percentage of total currentexpenditures for public elementary and secondary education, bysubfunction and state: School year 1989-90 26
16. Current expenditures for noninstruction-related subfunctionsfor public elementary and secondary education, by subfunction and state:School year 1989-90 27
17. Current expenditures per pupil in membership for non-instructional supportservice subfunctions, and student membership for public elementary andsecondary education, by subfunction and state: School year 1989-90 28
lg. Percentage distribution of current expenditures for non-instructional supportservice subfunctions as a percentage of total current expenditures forpublic elementary and secondary education, by subfunction and state:School year 1989-90 29
19, Current expenditures for salaries for instruction, instruction-relatedand noninstruction-related subfunctions for public elementaryand secondary education, by subfunction and state: School year 1989-90 . . . . 30
20. Current expenditures per pupil in membership for salaries for instruction,instruction-related and non instructional support service subfunctions,and student membership for public elementary and secondary education, bysubfunction and state: School year 1989-90 32
21. Percentage distribution of current expenditures for salaries for instruction,instruction-related and non-instructional support service subfunctions as apercentage of current expenditures for public elementary and secondaryeducation, by subfunction and state: School year 1989-90 34
22. Current expenditures for employee benefits for instruction, instruction-related and non-instructional support service subfunctions, and directprogram support for public elementary and secondary education, bysubfunction and state: School year 1989-90 36
ix
Tables (continued) Page
23. Current expenditures per pupil in membership for employee benefits forinstruction, instruction-related and non-instructional support servicesubfunctions, and direct program support, and student membership forpublic elementary and secondary education, by subfunction and state:School year 1989-90 38
24. Percentage distribution of current expenditures for employee benefits forinstruction, instruction-related and non-instructional support servicesubfunctions, and direct program support as a percentage of total currentexpenditures for public elementary and secondary education, by subfunctionand state: School year 1989-90 40
25. Current expenditures for purchased services for instruction, instruction-related and noninstruction-related subfunctions for publicelementary and secondary education, by subfunction and state: Schoolyear 1989-90 42
26. Current expenditures per pupil in membership for purchased services forinstruction, instruction-related and non-instructional support servicesubfunctions, and student membership for public elementary and secondaryeducation, by subfunction and state: School year 1989-90 44
27. Percentage distribution of current expenditures for purchased services forinstruction, instruction-related and non-instructional support servicesubfunctions as a percentage of total current expenditures for publicelementary and secondary education, by subfunction and state: Schoolyear 1989-90 46
28. Current expenditures for supplies for instruction, instruction-relatedand noninstruction-related subfunctions for public elementaryand secondary education, by subfunction and state: School year 1989-90 . . . 48
29. Current expenditures per pupil in membership for supplies for instruction,instruction-related and inn-instructional support service subfunctions,and student membership for public elementary and secondary education, bysubfunction and state: School year 1939-90 50
30. Percentage distribution of current expenditures for supplies forinstruction, instruction-related and non instructional support servicesubfunctions as a percentage of total current expenditures for publicelementary and secondary education, by subfunction and state: Schoolyear 1989-90 52
x
2,
Tables (continued) Page
31. Expenditures for equipment for instruction, instruction-related andnon-instructional support service subfunctions for public elementaryand secondary education, by subfunction and state: School year 1989-90 . . 54
32. Expenditures per pupil in membership for equipment for instruction,instruction-related and non-instructional support service subfunctions,and student membership for public elementary and secondary education, bysubfunction and state: School year 1989-90 56
33. Percentage distribution of expenditures for equipment for instruction,instruction-related and noninstruction-related subfunctionsas a percentage of total expenditures for public elementary and secondaryeducation, by subfunction and state: School year 1989-90 58
34. Current expenditures for food services operations and enterprise operationssubfunctions for public elementary and secondary schools, by subfunctionand state: School year 1989-90 60
35. Current expenditures per pupil in membership for food services operationsand enterprise operations subfunctions, and student membership for publicelementary and secondary schools, by subfunction and state: School year1989-90 61
36. Percentage distribution of expenditures for food services operations andenterprise operations subfunctions as a percentage of total currentexpenditures for public .elementary and secondary schools, by subfunctionand state: School year 1989-90 62
37. Current expenditures for direct program support by the state for or onbehalf of the local education agency for public elementary and secondaryeducation, by subfunction and state: School year 1989-90 63
38. Current expenditures per pupil in membership for direct program supportby the state for or on behalf of the local education agency, and studentmembership for public elementary and secondary education, by subfunctionand stare: School year 1989-90 64
39. Per, entage distribution of current expenditures for direct program supporttie state for or on behalf of the local education agency as a
percentage of total current expenditures for public elementary andsecondary education, by subfunction and state: School year 1989-90 65
xi
Tables (continued) Page
40. Expenditures for facilities acquisition and construction services, anddebt service for public elementary and secondary education, bysubfunction and state: School year 1989-90 66
41. Expenditures per pupil in membership for facilities acquisition andconstruction services, and debt service, and student membership forpublic elementary and secondary education, by subfunction and state:School year 1989-90 67
42. Percentage distribution of expenditures for facilities acquisitionand construction services, and debt service as a percentage of totalexpenditures for public elementary and secondary education, bysubfunction and state: School year 1989-90 68
43. Current expenditures for community services and direct cost programsfor other than public elementary and secondary education, by functionand state: School year 1989-90 69
44. Current expenditures per pupil in membership for community services anddirect cost programs for other than public elementary and secondaryeducation, and student membership, by function and state: School year1989-90 70
45. Percentage distribution of current expenditures for community servicesand direct cost programs for other than public elementary and secondaryeducation as a percentage of total current expenditures, by function andstate: School year 1989-90 71
Methodology A-1
Definitions B-1
xii
Public School Education Financingfor School Year 1989-90
Introduction
This report presents the most dete state-level financial information in a decadeas it presents revenues and expenditures for public elementary and secondary schools forthe 1989-90 school year from the U.S. Department of Education's National Center forEducation Statistics (NCES). The statistics are based on data provided by stateeducation agencies (SEAs) from their administrative records through the expandedNational Public Education Financial Survey. The survey is one component of theCommon Core of Data (CCD) surveys conducted annually by NCES, which provide basicdescriptive information regarding the numbers of students and staff and the financing ofpublic elementary and secondary schools.
Contents of this report. The financial statistics reported here are for grades pre-kindergarten through grade 12.1 Unless especially noted, expenditures are only for theoperation of public elementary and secondary school districts. This excludes a myriad ofexpenditures that are peripheral to the operation of public schools, but-are not perceivedto contribute to their basic function of educating appropriate-age students. Twoaccounting terms occasionally appear that may not be clear to the general public:function; and object. In accounting parlance, functions describe the activity for which aservice is acquired (instruction; student and staff support services; noninstruction). Theobject is the service or commodity bought (salaries; employee benefits; purchasedservices; supplies; equipment). Functions and objects may be combined to describe aparticular expenditure, for example, instructional salaries. Sub-functions are subdivisionsof a function; for example, school administration is a sub-function of student and staffsupport services.
Public elementary-secondary education expenditures in this publication are currentexpenditures for pre-kindergarten through grade 12 for regular elementary /secondaryprograms, special education and vocational education, and summer school (even whenstudents pay tuition to attend), as well as expenditures for student and staff breakfastand lunches, cocurricular and extracurricular activities and athletics. Currentexpenditures are those for the day-to-day operation of the school.
Total public elementary-secondary education expenditures include both currentexpenditures and long-term expenditures for equipment, facilities acquisition, andconstruction. Expenditures not included in these definitions are expenditures for theoperation of the SEA, expenditures by local school districts for adult education or juniorcollege instruction or funding (higher than grade 12), expenditures by Head Startproviders (when programs are operated by a nonprofit agency instead of a local school
Throughout this report, "Pk-12* is wed to include ungraded as wall as graded settings.
1
district), community services expenditures (for example, day care, without an expliciteducation component), and expenditures for students attending private schools(nonpublic expenditures).
Distinguishing Between Total and Current Expenditures
Total expenditures are calculated by adding Current Expenditures and Lona=Expenditures. Current expenditures include salaries, employee benefits, purchasedservices, and supplies. Long-term expenditures include capital outlays, debt service,facilities acquisition and construction services, and property expenditures (equipment).
Special note on property expenditures. Although a property item (700) appears in eachexpenditure category (e.g., instruction, school administration support services), property islnot a component of current expenditures. For the surveys purposes, property issynonymous with machinery and equipment. For criteria to assist in making thedistinction between supplies and equipment, see 'Distinguishing Between Supplies andEquipment" in Financial Accounting for Local and State School Systems, 1990(NCES, 1990).
The 1990 accounting handbook notes that current expenditures include all spending forregular elementary and secondary education programs (prekindergarten through grade12), special education, vocational education, cocurricular activities and athletics,enterprise operations, ROTC, driver education, and summer school (even when studentspay tuition to attend). Programs EXCLUDED from current expenditures, but coveredby total expenditures, include direct cost programs such as support for nonpublic schoolstudents, adult/continuing education, and community /junior colleges and communityservice.s programs such as school-sponsored day care centers, swimming pools, andprograms for the elderly.
I PROGRAMS INCLUDED IN TOTALEXPENDITURES
,
programs IncludedComuntElanditur
- Regular pre-k through grade 12curricula
- Special Education
- Vocational Education
Coc i riculaceticsetivid,
- Enterprise Operations
- ROTC
Driver Education
-. Summer School(evert. if tuition paid)
ilthritliograna
- Nonpublic School
dult/Continuing Education Programs
Communityllunior Colleges
- Community Serdces Ptognims(day care, progronsfor !,Idedy
This publication also uses the term "core educational expenditure," Coreexpenditures are expenditures for instruction, student support services (health,attendance, guidance, speech), and instructional staff support services (curriculardevelopment, in-staff training, and educational media, including libraries). Excluded areschool administration expenditures, general administration, business functions, operationand maintenance, student transportation, food service, enterprise, and community
3
services operations. The use of the term "core" is designed to reflect the central purposeof the local education agency, which is to educate children. The distinction is arbitrary,and readers who differ with this interpretation may wish to add expenditures such asthose for student transportation, food service, or school administration, if they believethese functions should be included in the central purpose of the local education agency.The publication makes explicit those expenditures excluded from the core expendituresprecisely for this purpose.
Readers should note that while current expenditures include "direct supportexpenditures", imputations including these direct support expenditures in coreexpenditures were not made. Direct support expenditures are expenditures made by thestate for a local school district, such as the employer's contribution to employee pensionfunds.
Instruction- related Readers familiar withthe Federal chart of accounts handbook, Financial Accounting for Local and StateSchool Systems. 1990, will notice a subtle change in the tabular displays. The handbookuses the term "non-instruction" to describe only expenditures for food service, communityservices and enterprise expenditures (run like a private business within the local schooldistrict). This has led to confusion about the status of other expenditures related toeducation. As a result, expenditures have been grouped in this report into twocategories in the tabular displays: "instruction-related expenditures" and "noninstruction-related." Instruction-related expenditures include expenditures for instruction (teachersand teachers' aides), student support services (attendance, guidance, speech and health),and instructional staff support services (curriculum development, in-service staff training,supervision of instruction, and educational media, including libraries). Noninstruction-related includes expenditures for school administration, central office, business office andschool board administration, operations and maintenance, student transportation, foodservice and enterprise and other incidental support services. It is hoped that thisdistinction will make the tables more easily understood and useful to the public.
All readers are urged to turn to the end sections on methodology and definitions.The section on methodology explains changes in the NCES fiscal survey instrument andthe effect of these changes upon state reporting practices and reporting comparability.Included is an assessment of the ability of states to respond to the new educationfinancial survey, and the crosswalk mechanism used by NCES to achieve comparability inreporting. Imputation methodology used in this publication also appears in this section.The final secCen contains financial definitions used in the publication. Readers shouldnote that for the first time in over a decade, NCES reports on local school districtfacilities acquisition and construction. Readers seeking further clarification ofexpenditure categories are urged to turn to basic definitions.
4
Figure 1Percentage distribution of school revenues for public elementaryand secondary schools, by source: School year 1989-90
NOTE: Percentages may not sum to 100 percent due to rounding. Intermediate revenues were combined withlocal revenues. Data for this figurewere taken from table 5.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data,"National Public Education Financial Survey "
5
1c1
Figure 2Percentage distribution of local revenues for public elementary andsecondary schools, by source: School year 1989-90
NOTE: Percentages may not sum to 100 percent due to rounding. Parent/government contributions includedboth property tax and non-property tax local revenues in unknown combination. Data for this figure were takenfrom table 9.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data,"National Public Education Financial Survey."
6
O'
Figure 3Percentage distribution of total current expenditures for publicelementary and secondary education, by subfunction: School year1989-90
80
70
60
50
40
30
20
10
0
Instruc- Operations & School Student Food Student Instructional Direct General Other Enterprisetion Laintenance administration services services transport staff services support administration support operations
NOTE: Percentages may not sum to 100 percent due to rounding. Other support included business office andresearch activities that did not appear in general administration. Percentage distribution of total currentexpenditures reported here may differ from a previously published report of such expenditures due to rounding.The original totals appear in table 9 of the NCES E.D. TABS publication, Public Elementary and SecondaryState Aggregate Data for School Year 1990-91 and Fiscal Year 1990.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data,"National Public Education Financial Survey."
7
Figure 4Percentage distribution of total current expenditures for publicelementary and secondary education, by object: School year 1989-90
NOTE: Percentages may not sum to 100 due to rounding. Object detail was not available for Food service andenterprise operations or Direct program support; therefore, these types of expenditures, as well as any othermiscellaneous expenses, were included within the Other category. Data for this figure were taken from tables 21,24, 27, and 30.
SOURCE: J.S. Department of Education, National Center for Education Statistics, Common Core of Data,"National Public Financial Survey."
8
22
Figu
re 5
- C
urre
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xpen
ditu
res*
per
pup
il in
mem
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hip
for
elem
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ry a
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, by
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choo
l yea
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$9 -
90
U.S
. Ave
rage
- $
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2
MA
- $
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6R
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$7,
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- $7
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- $
7,82
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and
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and
oth
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erat
ions
, and
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rogr
am s
uppo
rt. C
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ture
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t inc
lude
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endi
ture
s fo
r co
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ixed
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, and
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ram
s fo
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ts w
ho w
ere
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et e
nrol
led
in g
rade
s pr
e-K
thro
ugh
12. D
ata
for
this
fig
ure
wer
e ta
ken
from
tabl
e 11
.
SOU
RC
E: U
.S. D
epar
tmen
t of
Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Stat
istic
s, C
omm
on C
ore
of D
ata,
"N
atio
nal P
ublic
Edu
catio
n Fi
nanc
ial S
urve
y."
Figu
re 6
Ran
king
of
curr
ent e
xpen
ditu
res*
per
pup
ilin
mem
bers
hip
for
elem
enta
ry a
nd s
econ
dary
sch
ools
, by
stat
e:
Scho
ol y
ear
1989
-90
7500
7000 50
0
000
5500
5000
6500
6000
5500
5000
4500
4000
3500
3000
2500
2000
1
*Cur
rent
edu
catio
n ex
pend
iture
s co
nsis
ted
of c
ore
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atio
nal e
xpen
ditu
res
plus
exp
endi
ture
sfo
r sc
hool
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inis
trat
ion,
gen
eral
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inis
trat
ion,
ope
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ns a
nd m
aint
enan
ce,
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rans
port
atio
n, a
nd o
ther
sup
port
ser
vice
s. C
urre
nt e
xpen
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res
also
incl
uded
food
ser
vice
ope
ratio
ns, e
nter
pris
e op
erat
ionb
, and
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ect p
rogr
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exy
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re 7
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Table 1.-Total expenditures for public elementary and secondary schools, with expenditures by type and as a percentage of total expenditures,by type and state: School )rear 1989-90 (In thousands of dollars)
State
Total expenditures a/ Current expenditures b/ Core education expenditures c/
Totalamount
Percent ofTotal total
amount expenditureTotal
amount
Percent oftotal
expenditure
United States $208,037,674 $187,384,049 90.1 $124,278,887 59.7
a/ Total expenditures included all current expenditures plus expenditures for facilities acquisition and construction services, community services,direct cost programs, and equipment. Total expenditures did not include expenditures to reduce the principal on debts and those forprograms that served age groups other than grades pre-K through 12.The number for total education expenditures differs from a previously published estimate of total current expenditures as the result of thecorrection of a calculation error. The original number (1208,037,919 thousand) appears in table 14 of the NCES E.D. Tabs publication,
11, or ..e 1 . !,Ib/ Current education expenditures consisted of core educational expenditures plus expenditures for school administration,
general administration, operations and maintenance, student transportation, and other support services. Current expenditures also includedfood service operations, enterprise operations, and direct program support. Current expenditures did not include expenditures for communityservices, fixed assets, private schools, and programs fur students who were not yet enrolled in grades pre-K through 12.
c/ Core educational expenditures consisted of expenditures for instruction, student support services (attendance and health, guidance,social work, psychology, speech pathology, and audiology) and Instructional staff support services (supervisors of instruction, curriculumcoordinators, Inset** training staff, school library staff, audiovisual staff, and staff engaged In multi-media and computer assisted instruction).Core educational expenditures did not include expenditures for direct program support.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
12
29
Table 2.--To fat expenditures per pupil in membership for public elementary and secondary schools, and student membership, by type and state:School year 1989-90
a/ Total exrnnditures Included all current expenditures plus expenditures for facilities acquisition and construction services, community services,direct cost programs, and equipment. Total expenditures did not include expenditures to reduce the principal on debts and those forprograms that served age groups other than grades pre-K through 12.The number for total education expenditures differs from a previously published estimate of total current expenditures as the result of thecorrection of a calculation error. The original number ($208,037,919 thousand) appears in table 14 of the NCES E.D. Tabs publication,
11.- 11 1. - .11. , - 11 4 1 ' I. 21 . %1b, Current education expenditures consisted of core educational expenditures plus expenditures for school administration,
general administration, operations and maintenance, ,student transportation, and other support services. 'Currant expenditures also includedfood service operations, enterprise operations, and direct program support. Current expenditures did not Include expenditures for communityservices, fixed assets, private schools, and programs for students who were not yet enrolled in grades pre-K through 12.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
13 3
BEST COPY AVAILABLE
Table 3.-Revenues for public elementary and secondary sohools,_by source and state: School year 1989-90 (In thousands of dollars)
StateRevenues by source
Total Local Intermediate a/ State Federal
United States $207,583,910 $95,876,251 $897,469 $98,059,659 $12,750,530
a/ Some states either did not use intermediate state units to operate their elementary and secondary educationsystems or did not grant them independent revenue raising authority.
b / The District of Columbia, a city not located within another local govemment or state, did not haveintermediate or state revenues. After discussion with D.C. officials, D.C.'s Intermediate and State Revenueswere changed from le (missing) to 0.
c/ Hawaii had a single state run school district for the entire state.SOURX: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, National Public Education Financial Survey.'
14
Table 4.-Revenues per pupil in membership for public elementary and secondary schools, and student membership by source and stale:School year 1989-90
State Membership TotalRevenues per pupil in membership by source
Local Intermediate e State Federal
United States 40,542,707 $5,120 $2,365 $22 $2,419 $314
a/ Some stay- either did not use intermediate state units to operate their elementary and secondary educationsystems or did not grant them independent revenue raising authority.
b/ The District of Columbia, a city not located within another local government or state, did not haveintermediate or state revenues. After discussion with D.C. officials, D.C.'s Intermediate and State Revenueswere changed from '1.4" (missing) to 0.
c / Hawaii had one single state run school district for the entire state.931FICE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
15
Table 5.- Percents distribution of revenues for ubbc elements and seconds schools b source and state: School 1989-90
a/ Some states either did not use intermediate slate units to operate their elementary and secondary educationsystems or did not grant them independent revenue raising authority.
b / The District of Columbia, a city not located within motor local government or state, did not haveintermediate or state revenues. After discussion with D.C. officials, D.C.1 Intermediate and State Revenueswere changed from 'AP (missing) to O.
c/ Hawaii had one single state run school district for the entire state.SOURCE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
16
Table 6.-Percantage distribution of combined stale and local revenues for public elementary and secondary schools, by source and state:School year 1989-90 On thousands of dollars)
State
Total stateand local Local a/ StateAmount Amount Percent Amount Percent
United States $194,833,380 $96,773,720 49.7 $98,059,659 50.3
a/ Intermediate revenues were combined with local memos.b / The District of Columbia, a city not located within another local government or state, did not have
intermediate or state revenues. After discussion with D.C. officials, D.C.'s Intermediate and State Revenueswe charged from IA' (missing) to 0.
c/ Hawaii had one single state run 'school district for the entire state.SOURCE: U.S. Department of Education, National Cantor for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
17'I 21c ,i'
1
Table 7.-Combined state and local revenues per pupil in membership for public elementary and secondary schools, by source and state:School year 1989-90 (In thousands of dollars)
State
Total stateand local Local a/ State
Amount Per pupil (S's) Amount Per pupil ($'s) Amount Per pupil (Vs)
United States $194,833,380 $4,806 $96,773,720 $2,387 $98,059,659 $2,419
a / Intermediate revenues were combined with local revenues.b I The District of Columbia, a city not located within another local government or state, did not have
Intermediate or state revenues. After discussion with D.C. officials, D.C.'s Intermediate and State Revenueswere changed from '1.4" (missing) to 0.
c / Hawaii had one single state run school district for the entire state.SCURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
18
3 5
Table 8.-Local revenues for public siernentaly and secondary schools, by source and state: School year 1909-90 (In thousands of dollers)
Local revenuesTotal Parent Otherlocal Property Non-property government Student local
State revenues tax Tax contributions fees a/ revenues 6/
United States $95,876,251 $60,833,010 $3,076,368 $19,831,805 84,842,587 $7,292,481
a/ Student fees included student tuition, student transportation fees, food servi:e fees, student activities revenues, textbooks fees,and summer school fees.
b/ Other local revenues included earnings on investments and other revenue from local sources.c Arizona reported revenues from student activities, ordinarily part of student hes, as pat of parent government contributions.d/ Denoted cases where states Initially repotted 'AP (missing) for these variables, but after discussion with the states, agreed that '0' was
the more accurate response.e/ Connecticut reported student transportation fees, ordinarily part of student fees, as part of parent government contributions.f / Hawaii had one single slag run school district for the entire state and was predominately stets funded.g / Illinois reported summer school fees, ordinarily pert of student fees, as part of parent government contributions.h/ New Jersey reported student transportation fell, student activities revenues, and textbooks fees, ail of *tech were ordinarily part
of student fees, as part of parent government contributions.i/ New Jersey had an unspecified number of dependent school districts that did not have independent tax raising authority.
Nov Jersey reported revenues from property tax and parent government contributions of $4,671,417 thousand.NCES distributed this total bslwsen property tax and parent government oontnbutions.
j / Oklahoma reported student activities revenues, ordinarily pert of student fess, as part of parent government contributions.it / Tennessee's reported total for property tax and non croperty tax was combined with the value for parent government contributions.NOTE: National totals for local revenue from property tax and parent gcnimment contributions were imputed based on current year data
due to the special case of New Jersey.SZURCE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
19
Table 9.- Percentage distribution of local revenues for public elementary and secondary rechools, by source and stale: School year 1909-00(In thousands of dollars)
a/ Student fees included student tuition, student transportation fess, food service fees, student activities revenues, terdbooks fees,and summer school fees.
b/ Other local revenues included earnings on investments and other revenue from local sources.c/ Arizona reported revenues from student activities, ordinarily part of student fees, as part of parent government contributions.d/ Denoted cases where states initially reported 'PK (missing) for these variables, but after discussion with the states, agreed that '0' was
the TOM accurate response.e/ Connecticut reported student transportation fees, ordinarily part of student fees, as part of parent government contributions.f / Hawaii had one single state run school district for the entire state and was predominately state funded.g / Illinois reported summer school fees, ordinarily part of student fees, as part of parent government contributions.h/ New Jersey reported student transportation fees, student activities revenues, and textbooks fees, all of which were ordinarily part
of student fees, as part of parent goveinment contributions.I/ New Jersey had an unspecified number of dependent school districts that did not have independent tax raising authority.
New Jersey reported revenues from property tax and parent government contributions of $4,871,417 thousand.NCES distributed this total between property tax and parent goverment contributions.
j/ Oklahoma reported student activities menus*, ordinarily part of student fees, as part of parent government contributions.k / Tennessee's reported total for property tax and nonproperty tax was combined with the value for parent government contributions.NOTE: National totals for local revenue from property tax and went government contributions were imputed booed on current year data
due to the special case of New Jersey.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
20
Table 10.-Current expenditures for public elernerery and secondary educalinn. by type and state: School year 1989.90 (In thousands of dollars)
State
Instruction-rsLued NoninstructionrelatedTotal Instruction- Noninstruction Food services Directcurrent related related and enterprise programexmlitures Instruction support services a/ support services b/ operations support c/
operations and maintenance, student transportation, and other support services.Cl Direct program support expenditures included those made on the behalf of the LEA, but not classified elsewhere, such as employee
benefits, and supplies such as textbooks.NOTE Totals reported here may differ from those reported in tables 13, 16, 34, & 37 due to rounding.
The definition used here for support service categortea is different than that used in a previous NCES document; therefore, totalsupport service expenditures reported are not equal to those previously reported. The original data is in table 8 of theNCES E.D. Tabs publication,
-91 and Fiscal_Yair 19E,SZUFCE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
21
BEST COPY AVAILABLE
Table 11.-Current expenditures per pupa in membership for public eternentay and secondary education, and student membership, by type andstate: School year 1989-90
State Membership
Totalcurrent
expenditures
Instruction-related Noninstruction-relatedDirect
programsupport c/
Instruction-related
Instruction support services a/
Noninstruation-related
support services b/
Food servicesand enterprise
operations
United Stales 40,542,707 $4,822 $2,688 $378 $1,185 $206 $165
Aktbama 723,743 3,144 1,947 178 745 274 0
Alaska 109,280 7,526 4,023 888 2,272 344 0
Arizona 607,615 3,721 2,170 264 1,101 177 8
Arkansas 434,960 3,229 1,691 238 722 272 306
Cariomia 4,771,978 4,502 2,548 450 1,233 171 101
Colorado 562,755 4,357 2,622 358 1,247 130 0
Connecticut 461,560 7,241 3,973 51 ft 1,697 70 985
Delaware 97,808 5,232 3,544 74 1,516 98 0
District of Columbia 81,301 7,827 3,545 1,160 1,735 326 1,061
Rhode Island 135,729 5,798 3,861 442 1,343 106 245
South Carolina 616,177 3,775 2,185 343 817 348 82
South Dakota 127,329 3,512 2,162 226 910 213 0
Tennessee 819,660 3,405 2,023 185 724 237 236
Tams 3,328,514 3,835 2,128 311 886 243 266
Utah 438,554 2,545 1,653 174 556 162 0
Vermont 94,779 5,770 3,457 440 1,498 169 206
Virginia 985,346 4,630 2,794 502 1,161 182 0
Washington 810,232 4,362 2,562 475 1,112 212 0
West Virginia 327,540 4,018 2,011 201 992 245 570
Wisconsin 782,905 5,020 3,133 430 1.293 162 0
Wyoming 97,172 5,239 1,0011 521 1,436 184 0
a/ Instruction-related support services included expenditures for student support services; end Instructional staff support services.b/ Noninstruction-related support service expenditures included expenditures for school administration, general administration,
operations and maintenance, student transportation, end other support services.c / Direct program support expenditures included those made on the banal of the LEA, but not classified elsewhere, such as employee
benefits, and supplies such as textbooks.NOTE: Totals reported here may differ from those reported in tables 14, 17, 35, & 38 due to rounding.
The definition used here for support service categories is different than that user in a previous NCES document; therefore, totalsupport service expenditures reported are not equal to those previously reported The original data is in table 8 of the NCES E.D. Tabspublication,
SOURCE:U.S. Department of Education, National Center for Education Statistt..-s, Common Core of Data, 'National Public Education Financial Survey.'It t I 1 I I . I11 1, .
22
3 5
,1,1
Table 12.- Percentage distribution of current expenditures for public elementary and secondary education, by type and state: School year 1989-90
operations and maintenance, student transportation, and other support services.c / Direct program support oxpenditures included those made on the behalf of the LEA, but not classified elerateire, such as employes
benefits, and supplies such as textbooks.NOTE: Totals repotted here may after from those reported in tables 15, 18, 36, & 39 due to rounding.
The definition used hers for support sinew categories is different than that used in a previous NOES document; therefore, totalswat service expenditures reported we not equal to hoes previously reported. The original data is in table 8 of the NCESE.O. Tabs publication,
SOURCE:U.S. Department of Education, National Cantor for Education Statistics, Common Core of Data, 'Notional Public Education Financial Survey.'
23
40
Table 13.--.::urrent expenditures for instruction and instruction-related subfunctions for public elementary and secondary education, by subfunctionand state: School year 11:t0 23 (In thousands of dollars)
State Currentexpenditures
Totalinstruction-related Instruction
Instruction-related support servicesStudentsupport
services a/
Instructionalstaff supportservices b/
United States $187,384,049 $124,278,887 $108,964,095 $7,874,791 $7,440,000
a/ Student support services included staff in attendance and social work services, guidance, health, psychology, speech pathology and audiology.b / Instructional staff support services included supervisors of instruction (not department chairmen), curriculum coordinators and inseivire
training staff, school library, audiovisual and educational television staff, and staff engaged in developing computer-assisted instruction.c / Arizona reported expenditures of $321,335 thousand for student support services, and 'W (missing) for instructional staff support
services, school administration and other support services. After discussion with Arizona, this total was distributed among thee. functions.As a result, the amount of $160,598 thousand was distributed to student support services and instructional staff services in table 13 andthe amount of $160,737 was distributed to noninstruction-related support services in table 16.
d/ Delaware had expenditures of $346,639 thousand for instruction and instructional staff support services, but reported these as instruction.--- Data missing or not available.NOTE: Current expenditures for instruction-related subfunctions reported here may differ from those reported in table 10 Juts to rounding. National totals
for student support services and instructional staff support services were imputed based upon current year data due to the special case of Arizona.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Finarcial Survey'.
24
Table 14.--Gurrent expenditures per pupil in membership for inatruction and instructim-relatad oubfunctions for public Momentary endsecondary education, by subfunction and state: School year 1989-90
State Currentexpenditures
Totalinstruction-related Instruction
Instruction-related support servicesStudentsupport
Vermont 5,770 3,897 3,457 288 152Virginia 4,630 3,286 2,784 243 259Washington 4,362 3,038 2,563 237 238West Virginia 4,018 2,212 2,011 94 107Wisconsin 5,020 3,564 3,135 203 227Wyoming 5,239 3,619 3,098 373 148a! Student support services included staff in attendance and social work services, guidance, health, psychology, speech pathology and audiology.b / Instructional staff support services included supervisors of instruction (not department chairman), curriculum coordinators and instuvice
training staff, school library, audiovisual and educational television staff, and staff engaged in developing computer-assisted instruction.c / Arizona reported expenditures of $321,335 thousand for student support services, and 'Pr (missing) for instructional staffsupport
services, school administration and other support services. Ater discussion with Arizona, this total was distributed among those functions.As a result, the amount of $ 160,598 thousand was distributed to student supood union and instructional staff services in table 13 andthe amount of $160,737 was distributed to noninstruction-related support services in table 16.
d / Delaware had expenditures of $346,639 thousand for instruotion and Instructional staff support services, but reported those as Instruction.--- Data missing or not available.NOTE: Current expenditures per pupil for instruction-related subfunctions reported hers may differ from those reported in table 11 due to rounding.
National totals for student support services and instructional staff support services were Imputed based upon currant year data due to thespacial came of Arizona.
SOURCE: U.S. Depwlmant of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey'.
25 42
Table 15.--Percentage distribution of current expenditures for instruction and instruction-related subfunctions as a percentage of total currentexpenditures for public elementary and secondary education, by subfunchon and Mate: School year 1989-90
StateTotal
instruction-related Instruction
Instruction-related support servicesStudentsupportservices a/
a/ Student support services included staff in attendance and social work services, guidance, health, psychology, speech pathology and audiology.b / Instructional staff support services included supervisors of Instruction (not department chairmen), curriculum coordinators and inservice
training staff, school library, audiovisual and educational television staff, and staff engaged in developing computer-assisted instruction.c / Arizona reported expenditures of $321,335 thousand for student support services, and 'IA' (missing) for instructional staff support
services, school administration and other support services. After discussion with Arizona, this total was distributed among these functions.As a result, the amount of $160,598 thousand was distributed to student support services and instructional staff services In table 13 andthe amount of $160,737 was distributed to noninstruction-related support services in table 16.
d / Delaware had expenditures of $346,639 thousand for instruction and instructional staff support services, but nsportod these as instruction.--- Data missing or not available.NOTE: Percentage distribution of current expenditures for instruction-related subfuncilons reported here may differ from those reported in table 12
due to rounding. National totals for student support services and instructional staff support services were imputed based upon currentyear data due to the special case of Arizona.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.
26 43
Table 16.-Current expenditures for noninstruction-related support service subfunctions for public elementary and secondary education,by subfunction and state: School year 1989-90 (In thousands of dollars)
a/ Other support services included business office and research activities that did not appear in general administration.b/ Arizona reported expenditures of $94,518 thousand for general administration and IX (missing) for school administration and othersupport services. After discussions with Arizona, this amount was distributed among these two functions. Additionally, Arizona reportedexpenditures of $321,335 thousand for student support services, and (missing) for instructional staff support services, schooladministration and other support services. After discussion with Arizona, this total was distributed among these functions. As result,the amount of $100,5911 thousand was distributed to instruction-related subfunctions In table 13 and the amount of $180,737 wasdistributed to school administration end other support services in table 18.
c/ Delaware reported expenditures of $24,992 thousand for other support services, and M' (missing) for general administration.After discussion with Delaware, this amount was distributed between these functions.
d/ The District of Columbia could not report noninstruction-related support services for student transportation.In the District of Columbia, public school students used public transportation, and free public school busing comparable topractices in other states was not provided except for transportation of the disabled.
e / New Mexico reported expenditures of $43,471 thousand for general administration, and '61' (missing) for other support services.After discussion with New Mexico, this amount was distributed between these functions.
NOTE: Current expenditures for noninetruation-related subfunctions reported here may differ from those reported in table 10 due to rounding.National totals for total noninstruction-related support services, school administration, general administration, and other supportservices were imputed bawl on current year data due to 'pedal cases in Ar1201111, Delaware, and New Mexico.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'Notional Public Education Financial Survey.'
27
Table 17.-Current expenditures per pupil in membership for noninstruction-retated support service subfunctions, and student membership forpubic elementary and secondary education, by subfunction and state: School year 1989-90
State
Total Noninstruction-related support servicesnoninatruction- School General Operations Student Other
Student Current related admini- admini- and transpor- supportmembership exminditunss support services stration stration maintenance tation services a/
United States 40.542,707 $4,622 $1,185 $259 $128 $490 $190 $118
a/ Other support services included business office and research activities that did not appear in general administration.b / Arizona reported expenditures of $94,518 thousand for general administration and 'AV (missing) for school administration and other
support services. After discussion with Arizona, this amount was distributed among these two functions. Additionalti, Arizona reportedexpenditures of $321,335 thousand for student support services, and (missing) for instructional staff support services, schooladministration and other support services. After discussion with Arizona, this total was distributed among these functions. As a result,the amount of $160,598 thousand was distributed to instruction-related subfunctions in table 13 and the amount of $160,737 wasdistributed to school administration and other support services in table 16.
c / Delaware reported expenditures of $24,992 thousand for other support services, and '14' (missing) for general administration.After discussion with Delaware, this amount was distributed between these functions.
d/ The District of Columbia could not report noninstruction-related support services for student transportation.In the District of Columbia, public school students used public transportation, and free public school busing comparable topractices in other states was not provided except for transportation of the disabled.
or/ New Mexico reported expenditures of $43,471 thousand for general administration, and IX (missing) for other support services.After discussion with New Mexico, this amount was distributed between these functions.
NOTE Current expenditures per pupil for nonkistruction-related subfunctions reported here may differ from those reported in table 11 due to rounding.National totals for noninstruction-related support services, school administration, general administration, and other support services wereimputed based on current year data due to special cases in Arizona, Delaware, and New Mexico.
SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'Natior4 "Polio Education Financial Survey.'or
28
Table 18.-Percentage distribution of current expenditures for noninstruction-related support service subfunctlons as a percentage of total currentexpenditures for public elementary and secondary education, by subfunction and state: School year 1989-90
a/ Other support services included business office and research activities that did not appear in general administration.b / Arizona reported expenditures of $94,518 thousand for general administration and 1.1' (missing) for school administration and other
support services. After discussion with Arizona, this amount was distributed among these two functions. Additionally, Arizona reportedexpenditures of $321,335 thousand for student support services, and (missing) for instructional staff support services, schooladministration and other support services. After discussion with Arizona, this total was distributed among these functions. As a result,the amount of $160,598 thousand was distributed to instruction-related subfunctions in table 13 and the amount of $160,737 wasdistributed to school administration and other support services in table 18.
c / Delaware reported expenditures of $24,992 thousand for other support services, and lir (missing) for general administration.After discussion with Delaware, this amount was distributed between these functions.
d/ The District of Columbia could not report noninstruction-related support services for student transportation.In the District of Columbia, public school students used public transportation, and free public school busing comparable topractices in other states was not provided except for transportation of the disabled.
/ New Mexico reported expenditures of $43,471 thousand for general administration, and 'M' (missing) for other support services.After discussion with New Mexico, this amount was distributed between these functions.
NOTE: Percentage distribution of noninstruction-related expenditures as a percentage of total current expenditures reported here may differ fromthose reported In table 12 due to rounding. National totals for noninstruction-related support services, school administration, generaladministration, and other support services were Imputed based on current year data due to special cases in Arizona, Delaware, and New Mexico.
SOURCE: U.S Department of Education, National Center for Education Statistics, Common Core of Dela, 'National Public Education Financial Survey.'
294
Tab
le 1
9.-C
urre
nt e
xpen
ditu
res
for
sala
ries
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ce s
ubfu
nctio
ns f
or p
ublic
ole
men
truy
and
seco
ndar
y ed
ucat
ion,
by s
ubfu
nctI
on a
nd s
tate
:Sc
hool
yea
r 19
89.9
0 (I
n th
rand
s of
dol
lars
)
Stat
eC
urre
ntex
pend
iture
Inst
ruct
ionr
elat
edN
onin
stru
ctio
nrel
ated
sup
port
ser
vice
s
Tot
alsa
lary
expe
nditu
re
Stud
ent
supp
ort
Inst
ruct
ion
serv
ices
a/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
b/
Scho
olad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dSt
uden
tad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Uni
ted
Stat
es$1
87,3
84,0
49$1
19,9
75,7
88$8
4,18
0,58
7$6
,016
,560
$5,1
02,8
21$8
,323
,655
$2,3
43,7
21$8
,450
,896
$2,9
90,8
99$2
,566
,650
Ala
bam
a2,
275,
233
1,44
8,00
21,
078,
264
40,2
3346
,703
104,
105
33,9
2468
,757
53,1
1522
,900
Ala
ska
d/82
2.47
261
8,57
936
2,67
158
,685
10,9
8518
,808
51,4
3610
5,39
36,
845
5,75
6
Ari
zona
e/
2,26
0,98
01,
606,
330
1,11
2,63
069
,317
54,9
6494
,106
68,2
7413
5,73
442
,507
28,7
98
Ark
ansa
s1,
404,
545
888,
622
633,
828
40,0
9140
,180
63,8
2328
,745
44,2
3428
,405
9,31
6
Cal
ifor
nia
21,4
85,7
8214
,158
,796
9,29
4,41
088
0,80
168
0,16
31,
242,
385
90,9
311,
087,
254
296,
407
586,
446
Col
orad
o2,
451,
885
1,66
9,91
41,
156,
996
85,5
6965
,898
127,
599
22,2
3511
9,05
747
,367
45,1
93
Con
nect
icut
f/
3,34
2,03
32,
002,
818
1,41
6,59
510
1,49
880
,481
137,
795
37,1
8913
6,94
750
,146
42,1
68
Del
awar
e gl
511,
718
318,
112
244,
598
5,33
78,
122
13,9
073,
753
21,9
485,
904
14,5
44
Dis
tric
t of
Col
umbi
a h/
636,
383
426,
417
258,
613
55,0
9123
,610
22,3
414,
036
49,1
590
13,5
67
Flor
ida
8,22
8,53
15,
087,
703
3,30
4,32
727
0,01
432
1,67
042
2,04
659
,606
373,
886
168,
184
167,
972
Geo
rgia
4,41
4,01
62,
873,
156
2,05
4,80
899
,475
153,
406
204,
872
46,1
3216
2,57
395
,024
56,8
67
WH
awai
i69
9,97
747
0,33
034
1,34
431
,248
22,5
4830
,485
4,84
031
,194
264
8,40
8
CD
Idah
o62
7,79
439
8,39
228
8,81
220
,653
10,8
5628
,926
9,75
223
,547
11,8
404,
007
Illin
ois
8,12
5,49
35,
226,
660
3,68
2,91
532
3,37
819
1,72
433
0,71
110
9,15
539
3,87
980
,835
114,
064
Indi
ana
4,02
4,09
82,
621,
596
1,88
9,51
211
8,56
071
,814
176,
129
47,9
7319
1,60
693
,600
32,4
01
Iow
a2,
004,
742
1,34
7,81
093
1,49
397
,827
62,1
7390
,293
43,7
1381
,077
39,0
322,
202
Kan
sas
1,84
8,30
21,
244,
515
871,
587
60,5
6138
,589
92,7
7741
,942
98,4
2826
,031
14,6
00
Ken
tuck
y2,
094,
231
1,44
2,88
61,
042,
974
50,2
8452
,109
109,
043
34,8
7186
,052
63,2
364,
317
Lou
isia
na2,
802,
793
1,67
5,68
01,
196,
058
67,3
4467
,673
116,
092
12,3
8210
1,36
887
,730
27,0
34
Mai
ne1,
048,
195
619,
107
462,
471
17,9
1317
,295
41,2
9311
,499
35,5
6422
,389
10,6
82
Mar
ylan
d3,
845,
123
2,45
4,83
01,
672,
709
102,
605
119,
008
211,
349
12,9
4020
7,56
776
,378
52,2
73
Mas
sach
uset
ts4,
760,
390
2,94
6,52
52,
136,
969
159,
573
131,
252
178,
194
66,4
7520
2,66
117
,848
53,5
53
Mic
higa
n8,
025,
621
5,04
2,30
13,
306,
165
349,
752
217,
502
364,
777
102,
271
394,
428
184,
903
122,
503
Min
neso
ta3,
474,
398
2,22
4,00
31,
650,
416
81,1
3910
0,54
112
3,87
236
,419
135,
378
47,7
2448
,513
Mis
siss
ippi
1,47
3,80
798
9,71
974
5,87
937
,233
30,2
6062
,221
36,9
0234
,391
30,3
9312
,440
Mis
sour
i3,
288,
738
2,16
2,44
71,
536,
088
99,6
3277
,793
158,
001
63,3
9914
3,27
552
,486
31,7
72
Mon
tana
641,
345
392,
737
288,
172
12,7
5312
,043
25,3
2916
,836
26,6
948,
842
2,06
7
Neb
rask
a1,
233,
431
774,
680
572,
196
30,9
8526
,420
47,1
7228
,491
46,3
2414
,562
8,52
9
Nev
ada
712,
898
487,
935
329,
763
18,0
159,
960
40,5
855,
423
39,9
4018
,798
25,4
52
New
Ham
pshi
re82
1,67
150
4,55
337
9,47
532
,148
14,1
8336
,211
7,35
728
,935
4,37
21,
843
New
Jer
sey
i/7,
971,
100
4,97
7,60
93,
440,
669
92,5
3841
5,74
735
3,18
110
0,46
837
5,91
385
,172
113,
921
New
Mex
ico
y1,
021,
082
634,
996
448,
390
36,0
9548
,427
28,4
0810
,581
44,7
296,
368
11,9
98
New
Yor
k18
,090
,978
11,8
34,3
398,
868,
470
535,
368
266,
685
620,
082
222,
253
882,
554
205,
097
233,
830
Nor
th C
arol
ina
4,28
8,47
42,
873,
438
2,05
8,64
512
9,89
912
1,19
822
6,88
852
,389
139,
323
101,
227
44,0
69
Nor
th D
akot
a45
9,39
128
0,18
020
5,93
47,
915
8,38
716
,804
13,2
8816
,418
7,88
63,
548
11"
...a
Ohi
o8,
070,
267
4,94
8,95
23,
336,
457
325,
326
181,
270
326,
795
97,6
9436
6,16
818
8,35
612
6,88
6
Tab
le 1
9.-C
urre
nt e
xpen
ditu
res
for
sala
ries
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
noni
nstr
uctio
n-re
late
d su
ppor
t ser
vice
sub
func
tions
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
educ
atio
n,by
sub
func
tion
and
stat
e: S
choo
l yea
r 19
89-9
0 (I
n th
ousa
nds
of d
olla
rs)-
Con
tinue
d
Sta
teC
urre
ntex
pend
iture
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Tot
alsa
lary
expe
nditu
reIn
stru
ctio
n
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Okl
ahom
a$1
,907
,379
$1,2
01,0
06$8
73,2
21$3
9,69
4$3
7,35
5$9
3,49
3$3
9,08
4$6
1,09
6$3
7,70
2$1
9,36
3O
rego
n2,
317,
652
1,31
3,80
688
0,55
570
,216
64,7
6810
5,34
326
,252
98,1
2327
,639
40,9
10P
enns
ylva
nia
9,24
1,30
05,
331,
179
3,86
9,90
127
8,44
316
5,74
129
9,34
413
6,44
038
7,25
874
,860
119,
193
Rho
de Is
land
786,
969
489,
164
359,
043
26,4
7615
,858
28,5
9512
,290
32,0
237,
059
7,82
1S
outh
Car
olin
a2,
326,
105
1,49
9,69
01,
076,
179
66,1
3386
,212
117,
521
16,9
4269
,264
31,3
4436
,095
Sou
th D
akot
a44
7,17
727
6,63
219
9,54
011
,595
8,74
819
,448
8,73
016
,903
5,09
86,
572
Ten
ness
ee2,
790,
808
1,72
1,51
81,
294,
557
43,3
2562
,405
139,
373
13,8
6310
2,25
942
,113
23,6
24T
exas
12,7
63,9
548,
651,
806
6,18
7,87
441
8,61
839
8,19
856
5,68
128
5,94
957
8,73
618
8,98
927
,761
Uta
h1,
116,
251
687,
354
514,
279
19,2
5326
,714
48,9
495,
660
44,8
6417
,788
9,84
6V
erm
ont
546,
901
320,
625
235,
581
19,2
338,
588
23,7
958,
873
16,1
284,
181
4,24
8V
irgin
ia4,
561,
874
3,05
0,35
52,
061,
476
182,
957
167,
596
217,
604
38,8
1420
7,92
411
9,83
654
,149
Was
hing
ton
3,53
4,58
42,
234,
693
1,49
6,97
013
8,08
712
0,60
114
7,02
645
,066
159,
742
79,0
2748
,174
Wes
t Virg
inia
1,31
6,17
381
2,92
855
9,85
224
,735
23,8
0661
,430
17,9
0859
,302
54,7
3911
,157
Wis
cons
in3,
929,
920
2,39
0,66
01,
753,
640
111,
941
105,
912
145,
337
46,4
2816
0,61
619
,768
47,0
18W
yom
ing
509,
084
319,
703
216,
617
23,0
008,
685
23,5
105,
848
24,2
7311
,484
6,28
5L.
/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es,
guid
ance
, hea
lth, p
sych
olog
y, s
peec
h pa
thol
ogy
and
audi
olog
y.b
/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
depa
rtm
ent c
hairm
en),
cur
ricul
um c
oord
inat
ors
and
inse
rvic
e tr
aini
ngst
aff,
scho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal t
elev
isio
n st
aff,
and
staf
fen
gage
d in
the
deve
lopm
ent o
f com
pute
r-as
sist
ed in
stru
ctio
n.C
lO
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not a
ppea
r in
gen
eral
adm
inis
trat
ion.
d/A
lask
a re
port
ed e
xpen
ditu
res
of $
21,1
97 th
ousa
nd fo
r in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
$21
,197
thou
sand
for
scho
ol a
dmin
istr
atio
n, a
nd $
0 fo
r st
uden
ttr
ansp
orta
tion
and
othe
r su
ppor
t ser
vice
s. T
hese
am
ount
s w
ere
dist
ribut
edam
ong
thes
e fo
ur fu
nctio
ns.
e/A
rizon
a re
port
ed e
xpen
ditu
res
of $
247,
185
thou
sand
for
sala
ries
for
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
othe
r su
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.f /
Con
nect
icut
rep
orte
d ex
pend
iture
s of
$1,
833,
643
thou
sand
for
all i
nstr
uctio
nal ob
ject
s an
d ex
pend
iture
s of
$1,
021,
465
thou
sand
for
all i
nstr
uctio
n-re
late
dan
d no
nins
truc
ticn-
rela
ted
supp
ort s
ervi
ce fu
nctio
ns. N
CE
S d
istr
ibut
edth
ese
amou
nts
amon
g th
ese
func
tions
usi
ng a
rak
ing
prod
edur
e.9/
Del
awar
e re
port
ed e
xpen
ditu
res
of $
25,7
82 th
ousa
nd fo
r sa
larie
s fo
rin
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd g
ener
al a
dmin
istr
atio
n.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.h/
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool
stud
ents
use
dpu
blic
tran
spor
tatio
n, a
nd fr
ee p
ublic
sch
ool b
usin
g co
mpa
rabl
e to
prac
tices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
oisa
bled
.i/
New
Jer
sey
repo
rted
exp
endi
ture
s of
$21
4,38
9 th
ousa
nd fo
r sa
larie
sfo
r ge
nera
l adm
inis
trat
ion,
bus
ines
s an
d ce
ntra
l sup
port
ser
vice
s, a
nd o
ther
supp
ort s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
22,5
79 th
ousa
nd fo
r sa
larie
s fo
rge
nera
l adm
inis
trat
ion
and
othe
r su
ppor
t ser
vice
s. T
his
tota
l was
dis
trib
uted
betw
een
thes
e fu
nctio
ns.
NO
TE
Nat
iona
l tot
als
for
sala
ry e
xpen
ditu
re, i
nstr
uctio
n, s
tude
ntsu
ppor
t ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
alad
min
istr
atio
n, o
pera
tions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s w
ere
impu
ted
base
d on
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
es In
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e,N
ew J
erse
y an
d N
ew M
exic
o.sa
me
U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
Jf
Tab
le 2
0.-C
urre
nt e
xpen
ditu
res
per
pupi
l in
mem
bers
hip
for
sala
ries
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
non
inst
ruct
ion-
rela
ted
supp
ort
serv
ice
subf
unct
ions
, and
stu
dent
mem
bers
hip
for
publ
ic e
lem
enta
ry a
nd
seco
ndar
y ed
ucat
ion,
by
subt
unct
ion
and
stat
e: S
choo
l yea
r 19
89-9
0
Sta
teS
tude
ntm
embe
rshi
p
Tot
alsa
lary
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceS
tude
nttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Uni
ted
Sta
tes
40,5
42,7
07$2
,959
$2.0
76$1
48$1
26$2
05$5
8$2
08$7
4$6
3
Ala
bam
a72
3,74
32,
001
1,49
056
6514
447
9573
32
Ala
ska
d/10
9,28
05,
660
3,31
951
910
117
247
196
463
53
Ariz
ona
e/60
7,61
52,
644
1,83
111
490
155
112
223
7047
Ark
ansa
s43
4,96
02,
043
1,45
792
9214
766
102
6521
Cal
iforn
ia4,
771,
978
2,96
71,
948
185
143
260
1922
862
123
Col
orad
o56
2,75
52,
967
2,05
615
211
722
740
212
8480
Con
nect
icut
f/46
1,56
04,
339
3,06
922
017
429
981
297
1U9
91
Del
awar
e g/
97,8
083,
252
2,50
155
8314
238
224
6014
9
Dis
tric
t of C
olum
bia
h/81
,301
5,24
53,
181
678
290
275
5060
50
167
Flo
rida
1,78
9,92
52,
842
1,84
615
118
023
633
209
9494
Geo
rgia
1,12
6,53
52,
550
1,82
488
136
182
4114
484
50
WH
awai
i16
9,49
32,
775
2,01
418
413
318
029
184
250
IN)
Idah
o21
4,93
21,
854
1,34
496
5113
545
110
5519
Illin
ois
1,79
7,35
52,
908
2,04
91C
:10
718
461
219
4563
Indi
ana
954,
165
2,74
81,
980
124
7518
550
201
9834
Iow
a47
8,48
62,
817
1,94
720
413
018
991
169
825
Kan
sas
430,
864
2,88
82,
023
141
9021
597
228
6034
Ken
tuck
y63
0,68
82,
288
1,65
480
8317
355
136
100
7
Loui
sian
a78
3,02
52,
140
1,52
786
8614
816
129
112
35
Mah
e21
3,77
52,
896
2,16
384
8119
354
166
105
50
Mar
ylan
d69
8,80
63,
513
2,39
414
717
030
219
297
109
75
Mas
sach
uset
ts82
5,58
83,
569
2,58
819
315
921
681
245
2265
Mic
higa
n1,
576,
785
3,19
82,
097
222
138
231
6525
011
778
Min
neso
ta73
9,55
33,
007
2,23
211
013
616
749
183
6565
Mis
siss
ippi
502,
020
1,97
11,
486
7460
124
7469
6125
Mis
sour
i80
7,93
42,
677
1,90
112
396
196
7817
765
39
Mon
tana
151,
265
2,59
61,
905
8480
167
111
176
5814
Neb
rask
a27
0,92
02,
859
2,11
211
498
174
105
171
5431
Nev
ada
186,
834
2,61
21,
765
9653
217
2921
410
113
6
New
Ham
pshi
re17
1,69
62,
939
2,21
018
783
211
4316
925
11
New
Jer
sey
1/1,
076,
005
4,62
63,
198
8638
632
893
349
7910
6
New
Mex
ico
y29
6,05
72,
145
1,51
512
216
496
3615
122
41
New
Yor
k2,
565,
841
4,61
23,
458
209
104
242
8734
480
91
Nor
th G
hana
1,08
0,74
42,
659
1,90
512
011
221
048
129
9441
Nor
th D
akot
a11
7,81
62,
378
1,74
867
7114
311
313
967
30
Ohi
o1,
764,
410
2,80
51,
891
184
103
185
5520
810
772
Le
Tab
le 2
0.-C
urre
nt e
xpen
ditu
res
per
pupi
l in
mem
bers
hip
for
sala
ries
for
inst
ruct
ion,
inst
ruct
ion-
Wee
d, a
nd n
oian
stru
odon
-rfli
alad
sup
port
ser
vice
aub
fund
iona
, and
stu
dent
mem
bers
hip
for
publ
ic a
irrtn
arlil
aY a
ndse
cond
ary
educ
atio
n, b
y su
btra
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90-
Con
tinue
d
Sta
teS
tude
ntm
smbe
Tot
alsa
lary itu
re
Inst
ruct
ion-
rela
ted
Non
lnst
ruct
ion-
rel
ated
sup
port
ser
vice
s
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
al
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
art
atio
n
Oth
ersu
ppor
tse
rvic
es
Ofd
afm
onm
a
Ore
gon
Pen
nsyl
vani
aR
hode
isla
nd
Sou
th C
arol
ina
Sou
th D
akot
aT
enne
ssee
Tex
asU
tah
Ver
mon
t
Virg
inia
Was
hing
ton
Wes
t Virg
inia
Wis
cons
in
Wyo
min
g
578,
580
472,
394
1,65
5,27
913
5,72
9
616,
177
127,
329
819,
660
3,32
8,51
443
8,55
4
94,7
7998
5,34
681
0,23
232
7,54
078
2,90
597
,172
$2,0
762,
781
3,22
13,
604
2,43
42.
173
2,10
02,
599
1,56
7
3,38
33,
096
2,75
82,
482
3,05
43,
290
$1,5
091,
864
2,33
82,
645
1,74
71,
567
1,57
91,
859
1,17
3
2,48
62,
092
1,84
81,
709
2,24
02,
229
$69
149
168
195
107
91 53 126 44
203
186
170
76 143
237
$65
137
100
117
140
69 76 120
61 91 170
149
73 135
89
$162 223
181
211
191
153
170
170
112
251
221
181
188
186
242
$88
56 82 91 27 69 17 86 13 94 39 56 55 59 60
$106 208
234
236
112
133
125
174
102
170
211
197
181
205
250
$65 59 45 52 51 40 51 57 41 44 122
98 167 25 118
c/
$33 87 72 58 59 52 29 8 22 45 55 59 34 60 65
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
kse
rvic
es, g
uida
nce,
hea
lth, p
sych
olog
y. s
peec
h ()
etho
logy
and
aud
iolo
gy.
b /
Inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s in
clud
ed o
nly
supe
rvis
ors
of in
stru
ctio
n(n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coo
rdin
ator
s an
d in
serv
ice
trai
ning
staf
f, sc
hool
libr
ary
staf
f, au
diov
isua
l sta
ff, e
duca
tiona
l tel
evis
ion
staf
f, an
d st
aff e
ngag
ed in
the
deve
lopm
ent o
f com
pute
r-as
sist
ed in
stru
ctio
n.c
/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not a
ppea
r in
gen
eral
adm
inis
trat
ion.
d/A
lask
a re
port
ed e
xpen
ditu
res
of $
21,1
97 th
ousa
nd fo
r in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
$21
,197
thou
sand
for
scho
ol a
dmin
istr
atio
n, a
nd $
0 fo
r st
uden
ttr
ansp
orta
tion
and
othe
r su
ppor
t ser
vice
s. T
hese
am
ount
s w
ere
dist
ribut
edam
ong
thes
e fo
ur fu
nctio
ns.
e/A
rizon
a re
port
ed e
xpen
ditu
res
of $
247,
185
thou
sand
for
sala
ries
for
stud
ent
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
othe
r su
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
edam
ong
thes
e fu
nctio
ns.
f /C
onne
ctic
ut r
epor
ted
expe
nditu
res
of $
1,83
3,04
3 th
ousa
nd fo
r al
l ins
truc
tiona
lob
ject
s an
d ex
pend
iture
s of
$1,
021,
465
thou
sand
for
all i
nstr
uctio
n-re
late
dan
d no
nins
truc
tion-
rela
ted
supp
ort s
ervi
ce fu
nctio
ns. N
CE
S d
istr
ibut
ed th
ese
amou
nts
amon
g th
ese
func
tions
usi
ng a
rak
ing
proc
edur
e.g
/D
elaw
are
repo
rted
exp
endi
ture
s of
$25
,782
thou
sand
for
sala
ries
for
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
gen
eral
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
h /
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctic
n-re
late
dsu
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
publ
ic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
stat
es w
as n
ot p
rovi
ded
exce
pt fo
r tr
ansp
orta
tion
of th
e di
sabl
ed.
i /N
ew J
erse
y re
port
ed e
xpen
ditu
res
of $
214,
389
thou
sand
for
sala
ries
for
gene
ral a
dmin
istr
atio
n, b
usin
ess
and
cent
ral s
uppo
rt s
ervi
ces,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
New
Mex
ico
repo
rted
exp
endi
ture
s of
$22
,579
thou
sand
for
sala
ries
for
gene
ral a
dmin
istr
atio
n an
d ot
her
supp
ort s
ervi
ces.
Thi
s to
tal w
as d
istr
ibut
ed b
etw
een
thes
e fu
nctio
ns.
NO
TE
:N
atio
nal t
otal
s fo
r sa
lary
exp
endi
ture
, ins
truc
tion,
stu
dent
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
oper
atio
ns a
ndm
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
oth
er s
uppo
rt s
ervi
ces
wer
eim
pute
d ba
sed
on c
urre
nt y
ear
data
due
to s
peci
al c
ases
in A
lask
a, A
rizon
a, C
onne
ctic
ut,
Del
awar
e,N
ew J
erse
y an
d N
ew M
exic
o.
SO
UR
CE
U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
Tab
is 2
1- P
erce
ntag
e di
strib
utio
n of
cur
rent
exp
endi
ture
s fo
r sa
larie
s fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
ndno
nins
truc
tion-
rela
ted
supp
ort s
ervi
ce s
ubfu
nctio
ns s
e a
perc
enta
ge o
f cur
rent
exp
endi
ture
s fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion
bysu
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
Sta
te
Tot
alsa
lary
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
nt
adm
inis
trat
ion
mai
nten
ance
tran
spor
tatio
n
Oth
ersu
ppor
tse
rvic
es C
l
Uni
ted
Sta
tes
64.0
44.9
3.2
2.7
4.4
1.3
4.5
1.6
1.4
Ala
bam
a33
.747
.41.
82.
14.
61.
53.
02.
31.
0
Ala
ska
d/75
.244
.16.
91.
32.
36.
312
.80.
80.
7
Ariz
ona
at71
.149
.23.
12.
44.
23.
06.
01.
91.
3
Ark
ansa
s63
.245
.12.
92.
94.
52.
03.
12.
00.
7
Cal
iforn
ia66
.043
.34.
13.
25.
80.
45.
11.
42.
7
Col
orad
o68
.147
.23.
52.
75.
20.
94.
91.
91.
8
Con
nect
icut
f/59
,942
.43.
02.
44.
11.
14.
11.
51.
3
Del
awar
e g/
62.1
47.8
1.0
1.6
2.7
0.7
4.3
1.2
2.8
Dis
tric
t of C
olum
bia
h/66
.940
.68.
73.
73.
50.
67.
70.
02.
1
Flo
rida
61.7
40.2
3.3
3.9
5.1
0.7
4.5
2.0
2.0
Geo
rgia
65.2
46.6
2.3
3.5
4.6
1.0
3.7
2.2
1.3
Liu
How
e/67
.348
.84.
53.
24.
40.
74.
50.
01.
2
AId
aho
63.5
46.0
3.3
1.7
4.6
1.6
3.8
1.9
0.6
Illin
ois
64.3
45.3
4.0
2.4
4.1
1.3
4.8
1.0
1.4
Indi
ana
85.2
47.0
2.9
1.8
4.4
1.2
4.8
2.3
0.8
Iow
a67
.246
.54.
93.
14.
52.
24.
01.
90.
1
Kan
sas
67.4
47.2
3.3
2.1
5.0
2.3
5.3
1.4
0.8
Ken
tuck
y68
.949
.82.
42.
55.
21.
74.
13.
00.
2
Loui
sian
a59
.742
.72.
42.
44.
10.
43.
63.
11.
0
Mai
ne59
.044
.11.
71.
73.
91.
13.
42.
11.
0
Mar
ylan
d63
.943
.52.
73.
15.
50.
35.
42.
01.
4
Mas
sact
s..s
etts
62.0
44.9
3.4
2.8
3.7
1.4
4.3
0.4
1.1
Mic
higa
n62
.841
.24.
42.
74.
51.
34.
92.
31.
5
Min
neso
ta64
.047
.52.
32.
93.
61.
03.
91.
41.
4
Mila
issi
ppi
67.1
50.6
2.5
2.1
4.2
2.5
2.3
2.1
0.8
Mis
sour
i65
.846
.73.
02.
44.
81.
94.
41.
81.
0
Mon
tana
61.2
44.9
2.0
1.9
3.9
2.8
4.2
1.4
0.3
Neb
rask
a62
.846
..'2.
52.
13.
82.
33.
81.
20.
7
Nev
ada
68.5
46.3
2.5
1.4
5.7
0.8
5.6
2.6
3.6
New
Ham
pshi
re61
.346
.23.
91.
74.
40.
93.
50.
50.
2
New
Jer
sey
VN
ew M
exic
oy
New
Yor
kN
orth
Car
olin
aN
orth
Dak
ota
62.5
62.1
65.4
66.9
61.0
43.2
43.9
49.0
48.0
44.8
1.2
3.5
3.0
3.0
1.7
5.2
4.7
1.5
2.8
1.8
4.4
2.8
3.4
5.3
3.7
1.3
1.0
1.2
1.2
2.9
4.7
4.4
4.9
3.2
3.6
1.1
0.6
1.1
2,4
1.7
1.4
1.2
1.3
1.0
0.8
tO
hio
61.1
41.3
4.0
2.2
4.0
1.2
4.5
2.3
1.6
5G
Tab
le 2
1.-P
erce
ntag
e di
strib
utio
n of
cur
rent
exp
endi
ture
s fo
r sa
larie
sfo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
sub
func
tions
as
ape
rcen
tage
of c
urre
nt e
xpen
ditu
res
for
publ
ic e
lem
enta
ry a
ndse
cond
ary
educ
atio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ooly
ear
1989
-90-
Con
tinue
d
Sta
te
Tot
alsa
lary
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
inst
ruct
ion
Stu
dent
supp
ort
serv
ices
at
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/O
klah
oma
63.0
45.8
2.1
2.0
4.9
2.0
3.2
2.0
1.0
Ore
gon
56.6
38.0
3.0
2.8
4.5
1.1
4.2
1.2
1.8
Pen
nsyl
vani
a57
.741
.93.
01.
83.
21.
54.
20.
81.
3R
hode
Isla
nd62
.245
.63.
42.
03.
61.
64.
10.
91.
0S
outh
Car
olin
a64
.546
.32.
83.
75.
10.
73.
01.
31.
6S
outh
Dak
ota
61.9
44.6
2.6
2.0
4.3
2.0
3.8
1.1
1.5
Ten
ness
ee61
.746
.41.
62.
25.
00.
53.
71.
50.
8T
exas
67.7
48.5
3.3
3.1
4.4
2.2
4.5
1.5
0.2
Uta
h61
.646
.11.
72.
44.
40.
54.
01.
60.
9V
erm
ont
58.7
43.1
3.5
1.6
4.4
1.6
2.9
0.8
0.8
Virg
inia
67.0
45.2
4.0
3.7
4.8
0.9
4.6
2.6
1.2
Was
hing
ton
63.3
42.4
3.9
3.4
4.2
1.3
4.5
2.2
1.4
Wes
t Virg
inia
61.8
42.5
1.9
1.8
4.7
1.4
4.5
4.2
0.8
Lit
Wis
cons
in60
.844
.62.
82.
73.
71.
24.
10.
51.
2cr
iW
yom
ing
62.8
42.6
4.5
1.7
4.6
1.1
4.8
2.3
1.2
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
lw
ork
serv
ices
, gui
danc
e, h
ealth
, psy
chol
ogy,
spe
ech
path
olog
yan
d au
diol
ogy.
b/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
dep
artm
ent c
hairm
en),
cur
ricul
um c
oord
inat
ors
and
inse
rvic
e tr
aini
ngst
aff,
scho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal
tele
visi
on s
taff,
and
sta
ff en
gage
d in
the
deve
lopm
ent o
fco
mpu
ter-
assi
sted
inst
ruct
ion.
0/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
chac
tiviti
es th
at d
id n
ot a
ppea
r in
gen
eral
adm
inis
trat
ion.
d /
Ala
ska
repo
rted
exp
endi
ture
s of
$21
,197
thou
sand
for
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, $
21,1
97 th
ousa
ndfo
r sc
hool
adm
inis
trat
ion,
and
$0
for
stud
ent
tran
spor
tatio
n an
d ot
her
supp
ort s
ervi
ces.
The
se a
mou
nts
wer
e di
strib
uted
am
ong
thes
e fo
ur fu
nctio
ns.
e/A
rizon
a re
port
ed e
xpen
ditu
res
of $
247,
185
thou
sand
for
sala
ries
for
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
othe
r su
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
edam
ong
thes
e fu
nctio
ns.
f /C
onne
ctic
ut r
epor
ted
expe
nditu
res
of $
1,83
3,64
3 th
ousa
nd fo
ral
l ins
truc
tiona
l obj
ects
and
exp
endi
ture
t of $
1,02
1,46
5th
ousa
nd fo
r al
l ins
truc
ticn-
reta
ted
and
noni
nstr
uctio
n-re
late
d su
ppor
t ser
vice
func
tions
. LA
CE
Sdi
strib
uted
the
amou
nts
amon
g th
ese
func
tions
usi
ngra
king
pro
cedu
re.
g /
Del
awar
e re
port
ed e
xpen
ditu
res
of $
25,7
82 th
ousa
nd fo
r sa
larie
sfo
r in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n,an
d ge
nera
l adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
h /
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
fC
olum
bia,
pub
lic s
choo
l stu
dent
s us
edpu
blic
tran
spor
tatio
n, a
nd fr
ee p
ublic
sch
ool b
usin
g co
mpa
rabl
eto
pra
ctic
es in
oth
er s
tate
s w
as n
ot p
rovi
ded
exce
pt fo
r tra
nspo
rtat
ion
of th
e di
sabl
ed.
i /N
ew J
erse
y re
port
ed e
xpen
ditu
res
of $
214,
389
thou
sand
for
sala
ries
for
gene
ral a
dmin
istr
atio
n, b
usin
ess
and
cent
ral s
uppo
rt s
ervi
ces,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
22,5
79 th
ousa
nd fo
r sala
ries
for
gene
ral a
dmin
istr
atio
n an
d ot
her
supp
ort s
ervi
ces.
Thi
s to
tal w
as d
istr
ibut
ed b
etw
een
thes
e fu
nctio
ns.
NO
TE
:N
atio
nal t
otal
s fo
r sa
lary
exp
endi
ture
, ins
truc
tion,
stu
dent
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
lad
min
istr
atio
n, g
ener
al a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
sw
ere
impu
ted
base
d on
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
es in
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e,N
ew J
erse
y an
d N
ew M
exic
o.S
CO
NE
U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r Edu
catio
n S
tatis
tics,
Com
mon
Cor
e of
Dat
a, 'N
atio
nal P
ublic
Edu
catio
n F
inan
cial
Sur
vey.
'
Tab
le 2
2.-C
urre
nt e
xpen
ditu
res
for
empl
oyee
ben
efits
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
noni
nstr
uctio
n-re
late
d su
ppor
t ser
vice
sub
func
tions
, and
dire
ct p
rogr
am s
uppo
rt fo
r pu
blic
elem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
(In
thou
sand
s of
dol
lars
)
Sta
teC
urre
ntex
pend
iture
Inst
ruct
ionr
elat
edN
onin
stru
ctio
n-re
lete
d su
ppor
t ser
vice
sD
irect
prog
ram
sup
port
for
empl
oyee
bene
fits
d/
Tot
al e
mpl
oyee
bene
fits
expe
nditu
re
Stu
dent
supp
ort
Inst
ruct
ion
serv
ices
al
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/
Ope
ratio
nsS
choo
lG
ener
alan
dS
tude
nt
adm
inis
trat
ion
adm
inis
trat
ion
mai
nten
ance
tran
spor
tatio
n
Oth
ersu
ppor
tse
rvic
es G
Uni
ted
Sta
tes
$187
,384
,049
$29,
985,
234
$16,
384,
802
$1,2
11,8
42$9
61,7
92$1
,662
,624
$610
,118
$1,9
76,2
29$6
32,3
58$7
39,0
02$5
,806
,487
Ala
bam
a2,
275,
233
333,
654
248,
552
9,28
510
,779
24,0
267,
829
15,6
3912
,258
5,28
50
Ala
ska
e/82
2,47
214
0.18
776
,957
13,4
242,
549
4,43
012
,859
26,3
481,
651
1,98
90
Ariz
ona
f/2,
260,
980
251,
957
162,
017
10,1
358,
069
14,0
0210
,717
32,2
308,
561
6,22
60
Ark
ansa
s1,
404,
545
204,
520
58,6
133,
715
3,79
25,
339
5,16
75,
137
3,11
21,
030
118,
615
Cal
iforn
ia21
,485
,782
3,65
8,83
11,
934,
933
194,
222
145,
606
292,
823
25,2
5234
0,64
592
,915
178,
218
454,
217
Col
orad
o2,
451,
885
328,
365
223,
500
16,6
7811
,895
24,9
584,
446
24,2
069,
118
13,5
650
Con
nect
icut
g/
3,;4
2,03
332
3,00
50
00
00
00
032
3,00
5
Del
awar
e h/
5,1,
718
97,6
4375
,078
1,63
82,
360
4,09
51,
459
6,73
71,
812
4,46
40
Dis
tric
t of C
olum
bia
V63
0,38
311
7,77
11'
,485
4,79
12,
054
2.03
740
56,
904
01,
795
86,3
00
Flo
rida
8,22
8 53
11,
526,
506
962,
659
77,5
0191
,076
121,
438
20,3
8612
1,93
759
,019
72,4
910
Geo
rgia
4,41
4, )
1675
7,16
153
7,33
725
,151
35,4
8250
,868
11,3
4728
,939
17,8
9516
,204
33,9
38
a)H
awai
iy
Idah
o
699,
977
627,
794
62,0
0210
3,34
744
,894
48,3
214,
355
3,15
93,
054
1,84
74,
292
4,75
463
71,
672
3,64
95,
068
02,
467
1,12
378
30
35,2
78
Illin
ois
8,12
5,49
31,
123,
162
539,
996
48,1
4935
,098
56,9
9133
,134
95,4
8417
,181
33,1
3626
3,99
3
Indi
ana
4,02
4,09
864
6,84
933
2,12
120
,839
12,6
2330
,958
8,43
233
,679
16,4
525,
695
186,
050
Iow
a2,
004,
742
284,
945
195,
420
21,1
5313
,2'3
19,4
509,
262
18,0
127,
871
734
0
Kan
sas
1,84
8,30
222
4,37
811
6,32
78,
735
4,56
310
,663
21,1
6312
,827
2,44
34,
787
42.8
70
Ken
tuck
y k/
2,09
4,23
128
9,56
95,
966
1,01
5J5
67,
103
3,04
417
,756
13,1
9027
324
0,86
6
Loui
sian
a2,
802,
793
514,
078
363,
350
19,0
6920
,095
34,1
7625
,141
22,9
7721
,098
8,17
10
Mai
ne1,
048,
195
197,
448
51,8
082,
172
2,08
84,
276
3,21
38,
429
5,55
23,
111
116,
799
Mar
ylan
d3,
845,
123
757,
962
188,
766
12,2
8715
,001
23,1
511,
498
44,9
5617
,000
7,58
744
6,81
7
Mas
sach
uset
ts4,
760,
390
493,
996
56,5
9315
,494
7,68
64,
681
36.1
8868
,344
1,91
029
,929
273,
169
Mic
higa
n8,
025,
621
1,67
6,86
761
0.16
172
,599
46,8
2880
,321
22,1
0184
,606
39,8
4226
,171
694,
238
Min
neso
ta3,
474,
398
542,
375
407,
724
19,5
3623
,755
28,4
579,
325
31,2
5711
,268
11,0
530
Mis
siss
ippi
1,47
3,80
717
3,22
513
0,45
36,
475
5,36
810
,657
6.84
46,
038
5,15
62,
236
0
Mis
sour
i3,
288,
738
371,
007
253,
464
16,3
8413
,047
26,0
2112
,689
29,3
969,
209
10,7
950
Mon
tana
641,
345
98,0
5071
,698
2,59
82,
734
6,03
75,
032
7,29
02,
172
490
0
Neb
rask
a1,
233,
431
160,
836
117,
675
6,00
24,
823
10,7
986,
214
11,0
652,
144
2,11
50
Nev
ada
712,
898
119,
571
78,6
304,
419
2,36
79,
926
1,89
010
,404
4,74
07,
194
0
New
Ham
pshi
re82
1,67
110
0,69
362
,686
5,10
33,
532
5,88
93,
070
5,20
266
514
,568
0
New
Jer
sey
V7,
971,
100
987,
677
184,
423
00
00
00
080
3,25
4
New
Mex
ico
m/
1,02
1,08
214
8,35
810
3,65
58,
261
11,0
836,
502
2,2Q
910
,237
3,45
22,
868
0
New
Yor
k18
,090
,978
3,04
1,59
92,
346,
155
133,
603
69,6
5215
3,78
858
,279
216,
740
3,63
559
,746
0
Nor
th C
arol
ina
4,28
8,47
467
9,19
949
1,66
929
,897
27,8
9552
,174
12,0
5832
,066
23,2
9810
,143
0
Nor
th D
akot
a45
9,39
164
,875
47,8
801,
751
2,17
74,
051
4,15
43,
170
979
714
0
Ohi
o8,
070,
267
1,38
3,84
487
7,83
485
,865
45,0
1211
4,62
041
,306
110,
730
60,5
4747
,730
G
1
Tab
le 2
2.--
Cur
rent
exp
endi
ture
s fo
r em
ploy
ee b
enef
its fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
sub
func
tions
, and
dire
ct p
rogr
am s
uppo
rt fo
r pu
blic
elem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
(In
thou
sand
s of
dol
lars
)-C
ontin
ued
Sta
teC
urre
ntex
pend
iture
Inst
ruct
ion-
rela
ted
Non
irvrt
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Dire
ct
prog
ram
sup
port
for
empl
oyee
bene
fits
d/
Tot
al e
mpl
oyee
bene
fits
expe
nditu
reIn
stru
ctio
n
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Okl
ahom
a$1
,907
,379
$295
,177
;147
,835
$6,7
20$6
,324
$15,
828
$6,6
17$1
0,34
3$6
,383
13,2
78$9
1,84
8O
rego
n2,
317,
652
514,
104
331,
251
26,8
1625
,908
40,2
0710
,152
43,2
5513
,137
23,3
790
Pen
nsyl
vani
a9,
241,
300
2,08
1,41
81,
103,
967
79,4
9147
,504
87,2
2238
,045
125,
459
24,7
1136
,509
537,
510
Rho
de Is
land
786,
969
153,
051
89,8
976,
547
3,96
57,
337
3,31
810
,090
1,95
42,
352
27,5
91
Sou
th C
arol
ina
2,32
6,10
532
1,15
521
9,62
713
,354
18,3
3223
,647
16,8
0915
,326
5,97
08,
089
0S
outh
Dak
ota
447,
177
54,6
5839
,079
2,20
91,
529
3,98
71,
890
3,67
277
81,
514
0T
enne
ssee
2,79
0,80
843
7,87
318
7,51
86,
263
9,02
120
,147
2,00
414
,782
6,08
83,
415
188,
636
Tex
as12
,763
,954
1,28
7,72
140
9,63
025
,220
32,6
6532
,753
55,3
5170
,899
24,0
831,
778
635,
343
Uta
h1,
116,
251
217,
769
162,
166
6,12
68,
013
15,7
812,
121
14,2
656,
205
3,09
20
Ver
mon
t54
6,90
182
,298
45,2
643,
343
1,85
54,
280
1,86
33,
983
819
1,33
019
,561
Virg
inia
4,56
1,87
482
3,71
555
4,33
349
,001
47,4
1358
,514
13,9
8354
,440
27,4
7018
,561
0W
ashi
ngto
n3,
534,
584
630,
712
426,
470
38,5
5232
,957
40,3
1811
,151
45,6
0423
,057
12,6
040
Wes
t Virg
inia
1,31
6,17
327
0,09
657
,524
2,54
12,
446
6,31
21,
840
6,09
35,
624
1,14
618
6,56
9co
Wis
cons
in3,
929,
920
746,
350
534,
988
34,2
6633
,155
46,6
1913
,622
53,4
794,
807
25,4
140
-NI
Wyo
min
g50
9,08
484
,824
54,4
565,
934
2,21
85,
945
2,83
96,
434
2,85
74,
142
0
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth,
psyc
holo
gy, s
peec
h pa
thol
ogy
and
audi
olog
y.b
/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
sup
ervi
sors
of i
nstr
uctio
n (n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coor
dina
tors
and
Inse
rvic
e tr
aini
ng s
taff,
sch
ool l
ibra
ry, a
udio
visu
al a
nded
ucat
iona
l tel
evis
ion
staf
f, an
d st
aff e
ngag
ed in
dev
elop
ing
com
pute
r-as
sist
ed in
stru
ctio
n.c/
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
rese
arch
act
iviti
es th
at d
id n
otap
pear
in g
ener
al a
dmin
istr
atio
n.d
/T
his
cate
gory
incl
uded
exp
endi
ture
s fo
r em
ploy
ee b
enef
its b
y th
e st
ate
for/
or
on th
e be
half
of th
e lo
cal e
duca
tion
agen
cy fo
r in
stru
ctio
n-re
late
d an
d no
nins
truc
tion-
rel
ated
sup
port
ser
vice
s.e/
Ala
ska
repo
rted
exp
endi
ture
s of
$10
,598
thou
sand
for
empl
oyee
ben
efits
for
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed b
etw
een
thes
e fu
nctio
ns.
f /A
rizon
a re
port
ed e
xpen
ditu
res
of $
38,4
32 th
ousa
nd fo
r em
ploy
ee b
enef
its fo
r st
uden
tsu
ppor
t ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd o
ther
supp
ort s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
g /
Con
nect
icut
rep
orte
d al
l em
ploy
ee b
enef
its a
s di
rect
sup
port
by
the
stat
e fo
r/or
on
beha
lf of
loca
l age
ncie
s.h
/D
elaw
are
repo
rted
exp
endi
ture
s of
$7,
914
thou
sand
for
empl
oyee
ben
efits
for
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
gen
eral
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
i /T
he D
istr
ict o
f Col
umbi
a co
uld
not r
epor
t non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
for
stud
ent
tran
spor
tatio
n. In
the
Dis
tric
t of C
olum
bia,
pub
lic s
choo
l stu
dent
s us
ed p
ublic
tran
spor
tatio
n,an
d fr
ee p
ublic
sch
ool b
usin
g co
mpa
rabl
e to
pra
ctic
es in
oth
er s
tate
s w
as n
otpr
ovid
ed e
xcep
t for
tran
spor
tatio
n of
the
disa
bled
.H
awai
i did
not
pro
vide
em
ploy
ee b
enef
its fo
r st
aff p
rovi
ding
sch
ool t
rans
port
atio
n.k
/K
entu
cky
repo
rted
exp
endi
ture
s of
$6,
595
thou
sand
for
empl
oyee
ben
efits
for
inst
ruc.
ion,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, a
nd o
ther
sup
port
ser
vice
s. T
his
tota
l was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
I/N
ew J
erse
y re
port
ed a
ll em
ploy
ee b
enef
its o
ther
than
inst
ruct
ion
bene
fits
as d
irect
supp
ort b
y th
e st
ate
for
and
on b
ehal
f of l
ocal
age
ncie
s.m
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
5,16
7 th
ousa
nd fo
r em
ploy
ee b
enef
its fo
rge
nera
l adm
inis
trat
ion
and
othe
r su
ppor
t ser
vice
s. T
his
tota
l was
dis
trib
uted
bet
wee
n th
ese
func
tions
.N
OT
E:
Nat
iona
l tot
als
for
tota
l em
ploy
ee b
enef
its, i
nstr
uctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n,an
d ot
her
supp
ort s
ervi
ces
have
bee
n im
pute
d ba
sed
upon
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
es in
Ala
ska,
Ariz
ona,
Del
awar
e, K
entu
cky,
and
New
Mex
ico.
SO
UR
CE
: U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
ofD
ata.
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
6
Tab
is 2
3.--
Cur
rent
eap
endN
ures
per
pup
il in
mem
bers
hip
for
empl
oyee
ben
efits
for
inst
ruct
ion,
inst
ruct
ion-
raid
ed, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t adv
ice
sr fu
nctio
ns, a
nd d
irect
pro
gram
sup
port
,an
d st
uden
t mem
bers
hip
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfuc
tion
and
stat
e: S
choo
l yea
r 19
89-9
0
Sta
teS
tude
ntm
embe
rshi
p
Tot
al e
mpl
oyee
bene
fits
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Dire
ct
prog
ram
sup
port
for
empl
oyee
bene
fits
d/In
stru
ctio
n
Stu
dent
Inst
ruct
iona
lsu
ppor
tst
aff s
uppo
rtse
rvic
es a
/se
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
n m
aint
enan
ce tr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es C
l
Uni
ted
Sta
tes
40,5
42,7
07$7
40$4
04$3
0$4
1$1
5$4
9$1
8$1
8$1
43
Ala
bam
a72
3,74
346
134
313
1533
1122
177
0
Ala
ska
8/10
9,28
01,
283
704
123
2341
118
241
1518
0
Ariz
ona
V80
7,81
541
526
717
1323
1853
1410
0
Ark
ansa
s43
4,98
047
013
59
912
1212
72
273
Cal
iforn
ia4,
771,
978
767
405
4131
615
7119
3795
-
Col
orad
o56
2,75
558
339
730
2144
843
1624
0
Con
nect
icut
g/
461,
560
700
00
00
00
00
700
Del
awar
e h/
97,8
0899
876
817
2442
1569
1946
0
Dis
tric
t of C
olum
bia
V81
,301
1,44
916
659
2525
585
022
1,06
1
Flo
rida
1,78
9,92
585
353
843
5168
1168
3340
0
Geo
rgia
1,12
6,53
567
247
722
3145
1026
1614
30
Haw
aii f
/16
9,49
336
626
526
1825
422
07
0
Idah
o21
4,93
248
122
515
922
824
114
164
Illin
ois
1,79
7,35
562
530
027
2032
1853
1018
147
Indi
ana
954,
165
678
348
2213
329
3517
619
5
Iow
a47
8,48
659
640
844
2841
1938
162
0
Kor
eas
430,
864
521
270
2011
2549
308
1199
Ken
tuck
y k/
630,
688
459
92
111
528
210
382
Loui
sian
a78
3.02
565
746
424
2644
3229
2710
0
Mai
ne21
3,77
592
424
210
1020
1539
2615
546
Mar
ylan
d69
8,80
81,
085
270
1823
332
6424
1183
9M
assa
chus
etts
825,
588
598
8919
96
4483
236
331
Mio
hIga
n1,
576,
785
1,06
338
746
3051
1454
2517
440
Min
neso
ta73
9,55
373
355
126
3238
1342
1515
0
Mis
siss
ippi
502,
020
345
260
1311
2114
1210
40
Mis
sour
i80
7,93
445
931
420
1632
1636
1113
0
Mon
tana
151,
265
648
474
1718
4033
4814
30
Neb
rask
a27
0,92
059
443
422
1840
2341
88
0
Nev
ada
186,
834
640
421
2413
5310
5625
390
New
Ham
pshi
re17
1,69
658
636
530
2134
1830
485
0
New
Jer
sey
V1,
076,
005
918
171
00
00
00
074
7N
ew M
exic
o m
/29
6,05
750
135
028
3722
835
1210
0
New
Yor
k2,
565,
841
1,18
591
452
2760
2384
123
0
Nor
th C
arol
ina
1,08
0,74
462
845
528
2848
1130
229
0
Nor
th D
akot
a11
7,81
855
140
615
1834
3527
86
0
Ohi
o1,
784,
410
784
498
4926
6523
6334
270
C 4
Tab
le 2
3.C
urre
nt e
xpen
ditu
res
per
pupi
l in
mem
bers
hip
tor
empl
oyee
ben
efits
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
nonn
etru
ctio
n-re
late
d su
ppor
t ser
vice
sub
furic
tions
, and
dire
ct p
rogr
am s
uppo
rt,
and
stud
ent m
embe
rshi
p fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stat
e: S
choo
lye
ar 1
989-
90--
Con
tinue
d
Sta
teS
tude
ntm
embe
rshi
p
Tot
al e
mpl
oyee
bene
fits
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Dire
ctpr
ogra
m s
uppo
rtfo
r em
ploy
eebe
nefit
s d/
Inst
ruct
ion
Stu
dent
Inst
ruct
iona
lsu
ppor
tst
aff s
uppo
rtse
rvic
es a
/se
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
este
rilan
dS
tude
ntad
min
istr
atio
n m
aint
enan
ce tr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Old
shom
a57
8,58
0$5
10$2
56$1
2$1
1$2
7$1
1$1
8$1
1$6
$159
Ore
gon
472,
394
1,08
870
157
5585
2192
2849
0P
enns
ylva
nia
1,65
5,27
91,
257
667
4829
5323
7615
2232
5R
hode
Isla
nd13
5,72
91,
128
662
4829
5424
7414
1720
3
Sou
th C
arol
ina
616,
177
521
356
2230
3827
2510
130
Sou
th D
akot
a12
7,32
942
930
717
1231
1529
612
0T
enne
ssee
819,
660
534
229
811
252
187
423
0T
exas
3,32
8,51
438
712
38
1010
1721
71
191
Uta
h43
8,55
449
737
014
1836
533
147
0
Ver
mon
t94
,779
868
478
3520
4520
429
1420
6V
irgin
ia98
5,34
683
656
350
4859
1455
2819
0W
ashi
ngto
n81
0,23
277
852
648
4150
1456
2816
0W
est V
irgin
ia32
7,54
082
517
68
719
619
173
570
coW
isco
nsin
782,
905
953
683
4442
6017
686
320
cc)
Wyo
min
g97
,172
873
560
6123
6129
6629
430
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
kh, p
sych
olog
y, s
peec
h pa
thol
ogy
and
audi
olog
y.b
/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
sup
ervi
sors
of i
nstr
uctio
n (n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coo
rdin
ator
.,an
d ln
serv
ice
trai
ning
sta
ff, s
choo
l lib
rary
, aud
iovi
sual
and
educ
atio
nal t
elev
isio
n st
aff,
and
staf
f eng
aged
in d
evel
opin
g co
mpu
ter-
assi
sted
inst
ruct
ion.
c /
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
rese
arch
act
iviti
es th
at d
id n
otap
pear
in g
ener
al a
dmin
istr
atio
n.d/
Thi
s ca
tego
ry in
clud
ed e
xpen
ditu
res
for
empl
oyee
ben
efits
by
the
stat
e fo
r/ o
r on
the
beha
lf of
the
loca
l edu
catio
nag
ency
for
inst
ruct
ion-
rela
ted
and
noni
nstr
uctio
n-re
late
d su
ppor
t ser
vice
s.e/
Ala
ska
repo
rted
exp
endi
ture
s of
$10
,598
thou
sand
for
empl
oyee
ben
efits
for
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
lad
min
istr
atio
n, s
tude
nt tr
ansp
orta
tion,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
bet
wee
n th
ese
func
tions
.f /
Ariz
ona
repo
rted
exp
endi
ture
s of
$38
,432
thou
sand
for
empl
oyee
ben
efits
for
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
oth
ersu
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.C
onne
ctic
ut r
epor
ted
all e
mpl
oyee
ben
efits
as
dire
ct s
uppo
rt b
y th
e st
ate
for/
or
on b
ehal
f of l
ocal
age
ncie
s.h/
Del
awar
e re
port
ed e
xpen
ditu
res
of $
7,91
4 th
ousa
nd fo
r em
ploy
ee b
enef
its fo
r in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd g
ener
al a
dmin
istr
atio
n. T
his
amou
ntw
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.i/
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.H
awai
i did
not
pro
vide
em
ploy
ee b
enef
its fo
r st
aff p
rovi
ding
sch
ool t
rans
port
atio
n.k
/K
entu
cky
repo
rted
exp
endi
ture
s of
$6,
595
thou
sand
for
empl
oyee
ben
efits
for
inst
ruct
ion,
Inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, a
nd o
ther
sup
port
ser
vice
s. T
his
tota
l was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
I/N
ew J
erse
y re
port
ed a
ll em
ploy
ee b
enef
its o
ther
than
inst
ruct
ion
bene
fits
as d
irect
supp
ort b
y th
e st
ate
for
and
on b
ehal
f of l
ocal
age
ncie
s.m
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
5,16
7 th
ousa
nd fo
r em
ploy
ee b
enef
its fo
r ge
nera
l adm
inis
trat
ion
and
othe
r su
ppor
t ser
vice
s. T
his
tota
l was
dis
trib
uted
bet
wee
n th
ese
func
tions
.N
OT
E:
Nat
iona
l tot
als
for
tota
l em
ploy
ee b
enef
its, i
nstr
uctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n,an
d ot
her
supp
ort s
ervi
ces
have
bee
n im
pute
d ba
sed
upon
cur
rent
yea
r da
ta d
ue to
spe
cial
case
s in
Ala
ska,
Ariz
ona,
Del
awar
e, K
entu
cky,
and
New
Mex
ico.
SO
UR
CE
: U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
ofD
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
Tab
le 2
4.-P
erce
ntag
e di
strib
utio
n of
cur
rent
exp
endi
ture
s fo
r em
ploy
ee b
enef
its fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
tse
rvic
e su
bfun
ctio
ns, a
nd d
irect
prog
ram
sup
port
as
a pe
rcen
tage
of t
otal
cur
rent
exp
endi
ture
s fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subt
unct
ion
and
stat
e: S
choo
l yea
r 19
89 -
90
Sta
te
Tot
al e
mpl
oyee
bene
fits
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Dire
ct
prog
ram
sup
port
for
empl
oyee
bene
fits
d/In
stru
ctio
n
Stu
dent
supp
ort
serv
ices
s/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lA
dmin
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntA
dmin
istr
atio
nM
aint
enan
ceT
rans
port
atio
n
Oth
ersu
ppor
tse
rvic
es c
./
Uni
ted
Sta
tes
15.9
8.7
0.6
0.5
0.9
0.3
1.1
0.3
0.4
3.1
Ala
bam
a14
.610
.90.
40.
51.
10.
30.
70.
50.
20.
0
Ala
ska
e/17
.09.
41.
60.
30.
51.
63.
20.
20.
20.
0
Ariz
ona
f/11
.27.
20.
40.
40.
60.
51.
40.
40.
30.
0
Ark
ansa
s14
.74.
20.
30.
30.
40.
40.
40.
20.
18.
4
Cal
iforn
ia17
.09.
00.
90.
71.
40.
11.
60.
40.
82.
1
Col
orad
o13
.59.
10.
70.
51.
00.
21.
00.
40.
60.
0
Con
nect
icut
g/
9.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.7
Del
awar
e W
19.2
14.7
0.3
0.5
0.8
0.3
1.3
0.4
0.9
0.0
Dis
tric
t of C
olum
bia
I/18
.62.
10.
80.
30.
30.
11.
10.
00.
313
.6
Flo
rida
18.5
11.7
0.9
1.1
1.5
0.2
1.5
0.7
0.9
0.0
Geo
rgia
11.4
12.2
0.6
0.8
1.2
0.3
0.7
0.4
0.4
0.8
-b.
Haw
aii
ye.
86.
40.
60.
40.
60.
10.
50.
00.
20.
0
0Id
aho
16.6
7.7
0.5
0.3
0.8
0.3
0.8
0.4
0.1
5.6
INin
ois
13.7
6.6
0.6
0.4
0.7
0.4
1.2
0.2
0.4
3.2
Indi
ana
16.0
8.3
0.5
0.3
0.8
0.2
0.8
0.4
0.1
4.6
Iow
a14
.39.
71.
10.
71.
00.
50.
90.
40.
00.
0
Kan
sas
12.1
6.3
0.5
0.2
0.6
1.1
0.7
0.1
0.3
2.3
Ken
tuck
y k/
13.6
0.3
0.0
0.0
0.3
0.1
0.8
0.6
0.0
11.5
Loui
sian
a18
.413
.00.
70.
71.
20.
90.
80.
80.
30.
0
Mai
ne18
.74.
90.
20.
20.
40.
30.
80.
50.
311
.1
Mar
ylan
d19
.64.
90.
30.
40.
80.
01.
20.
40.
211
.6
Mas
sach
uset
ts10
.31.
20.
30.
20.
10.
81.
40.
00.
65.
7
Mic
higa
n21
.07.
60.
90.
61.
00.
31.
10.
50.
38.
7
Min
neso
ta15
.611
.70.
60.
70.
80.
30.
90.
30.
30.
0
Mis
siss
ippi
11.8
8.9
0.4
0.4
0.7
0.5
0.4
0.3
0.2
0.0
Mis
sour
i11
.37.
70.
50.
40.
80.
40.
90.
30.
30.
0
Mon
tana
15.2
11.2
0.4
0.4
0.9
0.8
1.1
0.3
0.1
0.0
Neb
rask
a13
.19.
50.
50.
40.
90.
50.
90.
20.
20.
0
Nev
ada
18.8
11.0
0.8
0.3
1.4
0.3
1.5
0.7
1.0
0.0
New
Har
ripsh
ire12
.27.
60.
80.
40.
70.
40.
80.
11.
80.
0
1.04
t...)
New
Jer
sey
VN
ew M
exic
o nY
New
Yor
kN
orth
Car
olin
aN
orth
Dak
ota
12.4
14.5
16.8
15.8
14.2
2.3
10.2
13.0
11.5
10.4
0.0
0.8
0.7
0.7
0.4
0.0
1.1
0.4
0.7
0.5
0.0
0.6
0.9
1.2
0.9
0.0
0.2
0.3
0.3
0.9
0.0
1.0
1.2
0.7
0.7
0.0
0.3
0.0
0.5
0.2
0.0
0.3
0.3
0.2
0.2
10.1 0.0
0.0
0.0
0.0
Ohi
o17
.310
.91.
10.
61.
40.
51.
40.
80.
80.
0
BE
ST C
OPY
AV
AIL
AB
LE
C'
'
Tab
le 2
4.-P
ercs
ntag
e di
stri
butio
n of
cur
rant
exp
endi
ture
s fo
r em
ploy
ee b
enef
its f
or in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
tate
d su
ppor
t ser
vice
sub
lunc
tons
, and
dir
ect
prog
ram
sw
port
into
rra
e of
tota
l cur
rent
exp
endi
ture
s fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stet
s: S
choo
l yea
r 19
89-9
0-C
ontin
ued
Stat
e
Tot
al e
mpl
oyee
bene
fits
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Dir
ect
prog
ram
sup
port
for
empl
oyee
bene
fits
d/
Inst
ruct
ion
Stud
ent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
b/
Scho
oloc
kuni
stra
tion
Ope
ratio
nsG
ener
alan
dSt
uden
tad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es C
l
Old
shor
na15
.47.
8O
A0.
30.
80.
30.
50.
30.
24.
8O
rego
n22
.214
.31.
21.
11.
70.
41.
90.
61.
00.
0Pe
rver
frea
nis
22.5
11.9
0.9
0.5
0.9
0.4
1.4
0.3
0.4
5.8
Rho
de k
ind
19.3
11.4
0.8
0.5
0.9
0.4
1.3
0.2
0.3
3.5
Sout
h C
arol
ina
13.8
9.4
0.6
0.8
1.0
0.7
0.7
0.3
0.3
0.0
Sout
h D
akot
a12
.18.
70.
50.
30.
90.
40.
80.
20.
30.
0T
enne
ssee
15.6
6.7
0.2
0.3
0.7
0.1
0.5
0.2
0.1
6.8
Tex
as10
.23.
20.
20.
30.
30.
40.
60.
20.
05.
0U
tah
19.5
14.5
0.5
0.7
1.4
0.2
1.3
0.6
0.3
0.0
Ver
mon
t14
.98.
30.
60.
30.
80.
30.
70.
10.
23.
6
Vir
gini
a18
.112
.21.
11.
01.
30,
31.
20.
80.
40.
0W
ashi
ngto
n17
.912
.11.
10.
91.
10.
31.
30.
70.
40.
0W
est V
irgi
nia
20.6
4.4
0.2
0.2
0.5
0.1
0.5
0.4
0.1
14.2
Wis
cons
in18
.913
.60.
90.
81.
20.
31.
40.
10.
60.
0
Wyo
min
g18
.810
.71.
20.
41.
20.
61.
30.
60.
80.
0
a/St
uden
t sup
port
ser
vice
s in
clud
ed s
taff
in a
ttend
ance
and
soc
ial w
ork
**M
ots,
gui
danc
e, h
ealth
, psy
chol
ogy,
spe
ech
path
olog
y an
d au
diol
ogy.
b /
Inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces
incl
uded
sup
ervi
sors
of
inst
ruct
ion
(not
dep
artm
ent c
hain
nen)
, cur
ricu
l um
coo
rdin
ator
s an
d in
eeiv
ice
trai
ning
sta
ff, s
choo
l lib
rary
, aud
iovi
sual
and
educ
atio
nal t
elev
isio
n st
aff,
and
sta
ff e
ngag
ed in
dev
elop
ing
com
pute
r-as
sert
ed in
stru
ctio
n.c
/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offi
ce a
nd r
esea
rch
activ
ities
that
did
not
app
ear
in g
ener
al a
dmin
istr
atio
n.d
/T
his
cate
gory
incl
uded
exp
endi
ture
s fo
r em
ploy
es b
enef
its b
y th
e st
ate
for/
or
on th
e be
half
of
the
loca
l edu
catio
n ag
ency
for
inst
ruct
ion-
rela
ted
and
ncer
inst
ruct
ion-
rela
ted
supp
ort
serv
ices
.A
lask
a re
port
ed e
xpen
ditu
res
of $
10,5
96 th
ousa
nd f
or e
mpl
oyee
ben
efits
for
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n, s
tude
nt tr
ansp
orta
tion,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
bet
wee
n th
ese
func
tions
.f
/A
rizo
na r
epor
ted
expe
nditu
res
of $
38,4
32 th
ousa
nd f
or e
mpl
oyee
ben
efits
for
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
sup
port
ser
vice
s, s
choo
l adm
inis
trat
ion,
and
oth
ersu
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.g
/C
onne
ctic
ut r
epor
ted
aN e
mpl
oyee
ben
efits
as
dire
ct s
uppo
rt b
y th
e st
ate
for/
or
on b
ehal
f of
loca
l age
ncie
s.h
/D
elaw
are
repo
rted
exp
endi
ture
s of
87.
914
thou
sand
for
em
ploy
es b
enef
its f
or in
stru
ctio
nal s
taff
sup
port
ser
vice
s, s
choo
l adm
inis
trat
ion,
and
gen
eral
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
IIT
he D
istr
ict o
f C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In
the
Dis
tric
t of
Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion.
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
in w
as n
ot p
rovi
ded
exce
pt f
or tr
ansp
orta
tion
of th
e di
sabl
ed.
I /
Haw
aii d
id n
ot p
rovi
de e
mpl
oyee
ben
efits
for
sta
ff p
rovi
ding
sch
ool t
rans
port
atio
n.k
/K
entu
cky
repo
rted
exp
endi
ture
s of
$6,
595
thou
sand
for
em
ploy
ee b
enef
its f
or I
nstr
uctio
n, in
stru
ctio
nal s
taff
sup
port
ser
vice
s, a
nd o
ther
sup
port
ser
vice
s. T
his
tota
l was
dis
trib
uted
am
ong
thes
efun
ctio
ns.
I /
New
Jer
sey
repo
rted
MI
empl
oyee
ben
efits
oth
er th
an in
stru
ctio
n be
nefi
ts a
s di
rect
sup
port
by
the
stat
e fo
r an
d on
beh
alf
of lo
cal a
genc
ies.
m /
New
Mex
ico
repo
rted
exp
endi
ture
s of
$5,
167
thou
sand
for
em
ploy
ee b
enef
its f
or g
ener
al a
dmin
istr
atio
n an
d ot
her
supp
ort s
ervi
ces.
Thi
s to
tal w
as d
istr
ibut
ed b
etw
een
thee
* fu
nctio
ns.
NO
TE
: Nat
iona
l tot
als
for
tota
l em
ploy
ee b
enef
its, i
nstr
uctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
etio
n, g
ener
al a
dmin
istr
atio
n, s
tude
nt tr
ansp
orta
tion,
and
othe
r su
ppor
t ser
vice
s ha
ve b
een
impu
ted
base
d up
on c
urre
nt y
ear
data
due
to s
peci
al c
ases
in A
lask
a, A
rizo
na, D
elaw
are,
Ken
tuck
y. a
nd N
ew M
exic
o.S
OU
RC
E: U
.S. D
epar
tmen
tof
Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Stat
istic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fina
ncia
l Sur
vey.
f3 5
Tab
le 2
5,-C
urre
nt e
xpen
ditu
res
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
func
tlons
for
publ
ic e
lem
enta
ry a
nd
seco
ndar
y ed
ucat
ion,
by
subf
unct
ion
and
stat
e: S
choo
l yea
r 19
89-9
0 (I
n th
ousa
nds
of d
olla
rs)
Sta
teC
urre
ntex
pend
iture
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Uni
ted
Sta
tes
$187
,384
,049
$15,
388,
841
Ala
bam
a 4/
2,27
5,23
310
6,54
7A
lask
a e/
822,
472
46,3
01A
rizon
a f/
2,26
0,98
018
4,08
1A
rkan
sas
1,40
4,54
591
,395
Cal
iforn
ia21
,485
,782
1,77
0,13
7
Col
orad
o2,
451,
885
208,
380
Con
nect
icut
9/
3,34
2,03
345
8,89
9D
elaw
are
W51
1,71
836
,915
Dis
tric
t of C
olum
bia
it63
6,38
318
,331
Flo
rida
8,22
8,53
157
3,31
7
Geo
rgia
4,41
4,01
618
2,39
1H
awai
i69
9,97
774
,692
tV
Idah
o62
7,79
449
.803
Illin
ois
8,12
5,49
376
7,03
3In
dian
a4,
024,
098
330,
019
Iow
a2,
004,
742
130,
799
Kan
sas
1,84
8,30
210
7,87
9K
entu
cky
2,09
4,23
198
,390
Loui
sian
a2,
802,
793
219,
304
Mai
ne1,
048,
195
86,2
30
Mar
ylan
d3,
845,
123
273,
428
Mas
sach
uset
ts4,
760,
390
974,
860
Mic
higa
n8,
025,
621
597,
973
Min
neso
ts3,
474,
398
266,
429
Mis
siss
ippi
1,47
3,80
765
,271
Mis
sour
i3,
288,
738
300,
458
Mon
tana
641,
345
73.6
96N
ebra
ska
V1,
233,
431
35,4
62N
evad
a71
2,89
826
,407
New
Har
ms/
lire
821,
671
96,7
72
New
Jer
sey
k/7,
971,
100
565,
271
New
Mex
ico
V1,
021,
082
78,1
00N
ew Y
ork
18.0
90,9
781,
964,
259
Nor
th C
arol
ina
4,28
8,47
422
1,64
8N
orth
Dak
ota
459,
391
35,9
91
Ohi
o8,
070,
267
641,
389
7,
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Stu
dent
Inst
ruct
iona
lO
pera
tions
Oth
er
supp
ort
staf
f sup
port
Sch
ool
Gen
eral
and
Stu
dent
supp
ort
Inst
ruct
ion
serv
ices
at
serv
ices
b/
adm
inis
trat
ion
adm
inis
trat
ion
mai
nten
ance
tran
spor
tatio
nse
rvic
es C
l
$264
,116
$1,4
52,1
36$5
,712
,064
$3,2
38,7
32$8
82,4
07
4,66
510
,901
76,0
412,
590
2,32
71,
111
6,39
011
24,4
753
3,05
417
,565
69,5
2539
,200
10,3
421,
564
6,63
357
,795
3.52
12,
555
35,2
4046
,982
865,
189
247,
656
133,
278
3,52
342
,814
86,1
7311
,106
23,3
1012
,708
24,7
8592
,272
48,6
6525
,589
435
2,43
36,
734
19,8
661,
496
3,69
42,
502
5,34
80
1,66
812
,222
25,0
5413
4,42
928
,686
50,6
40
3,93
510
.471
83,5
1021
,056
24,9
761,
737
761
31,5
2720
,777
4,13
188
53,
369
23,6
469,
945
936
11,2
3584
,900
240,
772
254,
406
43,9
402,
059
11,3
9620
5,10
068
,370
11,5
35
4,35
335
,737
26,1
409,
666
2.43
33,
810
16,0
9139
,619
29,6
443,
984
5224
,102
51,5
2911
,994
7,96
03,
390
33,3
5412
6,90
338
,657
4,82
43,
735
5,25
134
,023
17,6
044,
859
6,29
95,
909
105,
439
97,7
4810
,045
8,94
219
1.56
826
1,51
520
3,69
89,
417
9,15
639
,204
322,
384
51,8
8177
,088
4,52
524
,153
38,3
9711
7,27
414
,093
3,44
411
,544
30,1
432,
660
1.02
2
4,25
828
,577
71,8
4912
3,01
519
,334
888
6,63
733
,725
20,0
5592
240
72,
275
10,0
379,
790
2,54
250
65.
408
11,6
712,
233
2,38
72,
869
19,7
0719
,605
33,0
502,
932
3,29
969
.571
172,
020
260,
240
11,3
321,
219
6,81
49,
812
40,7
574,
188
15,1
1513
7,56
759
8,02
760
3,98
296
,013
4,45
314
,510
132,
235
8,12
810
,870
587
4,84
410
,768
9,18
51,
362
24,8
8925
,373
331,
820
55,4
4140
,191
$2,8
43,1
58$4
39,1
91$5
77,0
36
7,26
51,
159
1,59
911
,733
212,
557
32,2
555,
111
7,02
912
,493
2,85
73,
976
291,
349
35,6
1911
4,82
4
29,2
263,
814
8,41
322
4,55
224
,394
5,93
54,
669
253
1,02
82,
160
2,07
18;
828
5,73
09,
809
26.7
47
23,0
724,
641
10,7
3010
,939
2,85
51,
963
7,87
01,
485
1,66
776
,638
25,3
8329
,760
20.7
604,
329
6,47
0
26,0
3817
,193
9,24
05,
937
2,12
96,
666
482,
678
277,
513
2,75
31,
911
17,0
931,
899
1,76
7
38,3
542.
849
6,78
526
7,42
618
,294
14,0
0153
,426
14,2
4030
,595
48,8
793,
280
15,8
2811
,688
1,64
33,
126
37,6
672,
866
12,8
938,
048
2,05
21,
369
8,65
560
31,
152
2,86
245
288
812
,099
3,97
72,
535
35,3
805,
643
7,78
711
,858
2,08
61,
366
388,
466
91,9
3133
,157
25,7
8110
,372
15,2
996,
147
1,85
51,
244
119,
566
22,3
8021
,729
Tab
le 2
5.-C
urre
nt e
xpen
ditu
res
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, In
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
func
tions
for
publ
ic e
lem
enta
ryan
d
seco
ndar
y ed
ucat
ion,
by
subf
unst
ion
and
stat
e: S
choo
l yea
r 19
89-9
0 (I
n th
ousa
nds
of d
olla
rs)-
Con
tinue
d
Sta
teC
urre
ntex
pend
iture
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Inst
ruct
ion-
reW
edN
onin
stru
ctio
n -
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/
Ope
ratio
nsS
choo
lG
ener
alan
dS
tude
ntad
min
istr
atio
n ad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es C
l
Okl
ahom
a m
f$1
,907
,379
$96,
937
$18,
691
$1,3
26$5
81$1
,743
$13,
422
$47,
544
$8,9
57$6
,674
Ore
gon
2,31
7,65
224
0,03
561
,673
8,69
812
,566
5,16
312
,486
78,6
5436
,326
24,4
70
Pen
nsyl
vani
a9.
241,
300
918.
935
112,
369
17,0
2920
,231
12,0
9479
,778
302,
234
306.
691
68,5
09
Rho
de Is
land
786,
969
75,8
3717
,693
2,38
62,
227
1,06
73.
572
23,5
7823
,054
2,26
0
Sou
th C
arol
ina
2,32
6,10
515
0,01
711
,840
3,81
28,
578
2,12
47,
682
107.
809
1,52
86,
646
Sou
th D
akot
a44
7,17
750
,644
11,7
5591
797
874
02,
456
20,9
5810
,780
2,06
1
Ten
ness
ee2,
790,
808
224,
156
134,
987
7,95
29,
368
5,44
66,
164
22,5
9233
,071
4,57
6
Tex
as12
,763
,954
763,
081
158,
546
22,5
7948
,749
12,7
8920
1,95
625
5,12
042
,001
21,3
41
Uta
h1,
116,
251
51,3
0510
,381
1,01
63,
096
1,07
54,
675
24,8
364,
115
2,11
1
Ver
mon
t54
6,90
171
,185
15,1
143,
931
1,55
62,
771
17,5
0413
,064
14,3
642,
881
Virg
inia
4,56
1,87
428
5,73
519
,425
4,68
115
,829
2,37
79,
471
197,
155
23,4
2513
,373
Was
hing
ton
3,53
4,58
422
7,24
352
,042
11,1
2019
,258
5,46
123
.126
61,1
6938
,414
18,6
66
Wes
t Virg
inia
1,31
6,17
383
,542
6,97
92,
995
4,75
543
27,
296
55,5
084,
143
1,43
5
.P.,
Wis
cons
in3,
929,
920
341,
904
30,0
109,
113
15,2
845,
321
54,2
2862
,711
145,
216
20,0
41
LoW
yom
ing
509,
084
50,0
298,
017
6,65
91,
053
1,25
23,
172
23,3
983,
635
2,84
3
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth, P
ert1
0100
14 s
peec
h pa
thol
ogy
and
audi
olog
y.b
/in
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
dep
artm
ent c
hairm
en),
cur
ricul
um c
oord
inat
ors
and
inee
rvic
e tr
aini
ngst
aff,
stho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal t
elev
isio
n st
aff,
and
staf
f eng
aged
in th
e de
velo
pmen
t of c
ompu
ter-
assi
sted
inst
ruct
ion.
c/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not
app
ear
in g
ener
al a
dmin
istr
atio
n.d
/A
laba
ma
repo
rted
exp
endi
ture
s of
$12
,349
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s an
d ot
her
supp
ort
serv
ices
.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
e I
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
purc
hase
d so
:vic
es fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces.
sch
ool a
dmin
istr
atio
n, a
nd g
ener
al a
dmin
istr
atio
n.N
OE
S im
pute
d va
lues
for
thes
e fu
nctio
ns.
f /A
rizon
a co
uld
not r
epor
t any
exp
endi
ture
s fo
r pu
rcha
sed
serv
ices
. NC
ES
impu
ted
valu
es fo
r al
l fun
ctio
ns o
f pur
chas
ed s
ervi
ces.
g /
Con
nect
icut
rep
orte
d ex
pend
iture
s of
$1,
833,
643
thou
sand
for
all i
nstr
uctio
nal o
bjec
ts a
nd e
xpen
ditu
res
of $
1,02
1,46
5 fo
r al
l ins
truc
tion-
rela
ted
and
noni
netn
ictio
n-re
lats
dsu
ppor
t ser
vice
func
tions
. Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns u
sing
a r
akin
g pr
oced
ure.
h /
Del
awar
e re
port
ed e
xpen
ditu
res
of $
10,0
61 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
Inst
ruct
ion,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
and
othe
r su
ppor
t esr
vice
s. T
his
amou
nt w
as c
astr
ibut
sd a
mon
g th
ose
func
tions
.i /
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lictr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
bs w
as n
ot p
rovi
ded
exce
pt fo
r tr
ansp
orta
tion
of th
e di
sabl
ed.
j /N
ebra
ska
repo
rted
exp
endi
ture
s of
$2,
682
thou
sand
for
purc
hase
d se
rvic
es fo
r sc
hool
adm
inis
trat
ion
and
gene
ral a
dmin
istr
atio
n. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ose
func
tions
.k
/N
ow J
erse
y re
port
ed e
xpen
ditu
res
of $
63,4
41 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces.
scho
ol a
dmin
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ose
func
tions
.I/
Nev
Mex
ico
repo
rted
exp
endi
ture
s of
$14
,307
thou
sand
for
purc
hase
d se
rvic
es fo
r st
uden
t sup
port
ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
and
oth
ersu
ppor
t ser
vice
s. T
his
arno
unt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/O
klah
oma
repo
rted
exp
endi
ture
s of
$20
,433
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n an
d sc
hool
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
NO
TE
Nat
iona
l tot
als
for
tota
l pur
chas
ed s
ervi
ces,
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,op
erat
ions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s w
e im
puts
d ba
sed
on c
urre
nt y
ear
data
due
to s
peci
al c
ases
in A
laba
ma,
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, N
ebra
ska,
New
Jer
sey,
New
Mex
ico,
and
Okk
ihor
na.
SO
UR
CE
: U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
Lt.
Tab
* 26
. Cur
rent
exp
endi
ture
s pe
r pu
pil i
n m
embe
rshi
p fo
r pu
rcha
sed
sand
as fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
func
tions
, and
stu
dent
mem
bers
hip
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d sl
ats:
Sch
ool y
ear
1989
.90
Sta
teS
tude
ntm
embe
rshi
p
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Inst
ruct
ionr
elat
edN
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceS
tude
nttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es C
l
Uni
ted
Sta
tes
40,5
42,7
07$3
80$7
0$1
1$1
4$7
$38
$141
$80
$21
Ala
bam
a d/
723,
743
147
102
26
1510
54
3
Ala
ska
e/10
9,28
042
410
70
2310
580
224
0
Ariz
ona
f/60
7,61
530
353
812
529
114
6517
Ark
ansa
s43
4,96
021
029
79
415
133
86
Cal
itorn
ia4,
771,
978
371
617
247
1018
152
28
Col
orad
o56
2,75
537
052
715
676
153
2041
Con
nect
icut
g/
461,
560
994
487
5313
2854
200
105
55
Del
awar
e h/
97,8
0837
748
311
425
8920
315
Dis
tric
t of C
olum
bia
V81
,301
225
2725
1145
3166
021
Flo
rida
1,78
9.92
532
016
05
157
1475
1628
Geo
rgia
1,12
6,53
516
220
410
39
7419
22
-O.
-tu
Hav
re:
Idah
o16
9,49
321
4,93
244
123
265 37
177
12 8
10 44 16
186
110
123 46
24 4
Illin
ob1,
797,
355
427
4314
176
4713
414
224
Indi
ana
954,
165
346
225
72
1221
572
12
Iow
a47
8,48
627
354
3619
975
5520
5
Kan
sas
430,
884
250
145
159
3792
699
Ken
tuck
y63
0,68
815
60
40
038
8219
i 3
Loui
sian
a78
3,02
528
010
42
443
162
496
Mai
ne21
3,77
540
380
98
1725
159
8223
Mar
ylan
d69
8,80
639
155
410
98
151
140
14
Mas
sach
uset
ts82
5,58
81,
181
324
2217
1123
231
724
711
Mic
higa
n1,
576,
785
379
349
196
2520
433
49
Min
neso
ta73
9,55
338
066
421
633
5215
919
Mis
siss
ippi
502,
020
130
233
67
2360
52
Mis
sour
i80
7,93
437
247
41'
535
8915
224
Mon
tana
151,
265
487
5314
9C
.44
223
133
6
Neb
rask
ay
270,
920
131
322
42
837
369
Nev
ada
186,
834
141
152
53
2962
1213
New
Ham
pshi
re17
1,69
656
470
2315
1711
511
419
217
New
Jer
sey
k/1,
076,
005
525
335
73
6516
024
211
New
Mex
ico
V29
6,05
726
440
75
423
3313
814
New
Yor
k2,
565,
841
766
151
3613
654
233
235
37
Nor
th C
al1,
080,
744
205
2410
144
1312
28
10
Nor
th D
akot
a11
7,81
630
552
1611
541
9178
12
Ohi
o1,
784,
410
384
8813
1214
1418
831
23rf
t
Tab
le 2
6.C
urre
nt e
xpen
ditu
res
per
pupi
l in
mem
bers
hip
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, in
stru
ctio
n-ro
late
d, a
nd n
onin
etru
ctio
n-re
ided
sup
port
ser
vice
sub
func
tions
, and
stu
dent
mem
bers
hip
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
dkin
and
sta
te: S
choo
l yea
r 19
89-9
0Con
tinue
d
Sta
teS
tude
ntm
embe
rshi
p
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Inst
ruct
ion-
rela
ted
Nor
tinst
ruct
ion-
reid
ed s
tsm
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
nG
row
lad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceS
tude
nttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Old
ahom
a m
/57
8,58
0$1
68$3
2$2
$1$3
$23
$82
$12
$12
Ore
gon
472,
394
508
131
1827
1126
167
7752
Pen
nsyl
vani
a1,
655.
279
555
6810
127
4818
318
541
Rho
de b
lenc
h13
5,72
955
913
018
188
2617
417
017
Sou
th C
arol
ina
616,
177
243
196
143
1217
52
11S
outh
Dak
ota
127,
329
398
927
86
1916
585
16T
enne
ssee
819,
660
273
165
1011
78
2840
6T
ens
3,32
8,51
422
948
715
481
7713
6U
tah
438.
554
117
242
72
1157
95
Ver
mon
t94
,779
751
159
4116
2918
513
815
230
Virg
inia
985,
348
290
205
162
1020
024
14W
ashi
ngto
n81
0,23
228
064
1424
729
7545
23W
est V
irgin
ia32
7,54
025
521
915
122
169
134
.4W
isco
nsin
782.
905
437
3812
197
6980
185
261.
J1W
yom
ing
97,1
7251
583
6911
1333
241
3729
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd a
xial
wor
k se
rvic
es, g
uida
nce,
hes
Nh,
psy
chol
ogy,
spe
ech
path
olog
y an
d au
diol
ogy.
b /
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s in
clud
ed o
nly
supe
rvis
ors
of in
stru
ctio
n (n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coo
rdin
ator
s an
d in
serv
ice
trai
ning
staf
f, sc
hool
libr
ary
staf
f, au
diov
isua
l sta
ff, e
duca
tiona
l tel
evis
ion
staf
f, an
d st
aff e
ngag
ed in
the
deve
lopm
ent o
f com
pute
r as
sist
ed in
stru
ctio
n.C
lO
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not
app
ear
in g
ener
al a
dmkt
istr
atio
n.d
/A
laba
ma
repo
rted
exp
endi
ture
s of
$12
,349
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
dion
, stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces
and
othe
r su
ppor
t ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.e/
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd g
ener
al a
dmin
istr
atio
n.N
CE
S im
pute
d va
lues
for
thos
e fu
nctio
ns.
f /A
rizon
a co
uld
not r
epor
t any
exp
endi
ture
s fo
r pu
rcha
sed
serv
ices
. NC
ES
impu
ted
valu
es fo
r al
func
tions
of p
urch
ased
ser
vice
s.g
/C
onne
ctic
ut r
epor
ted
expe
nditu
res
of $
1,83
3,64
3 th
ousa
nd fo
r an
inst
ruct
iona
l obj
ects
and
exp
endi
ture
s of
$1,
021,
465
for
ail i
netn
artio
n-re
late
d an
d no
nins
truc
tion-
rela
tsd
supp
ort s
ervi
ce fu
nctio
ns. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
esis
func
tions
usi
ng a
rak
ing
proc
edur
e.h
/D
elaw
are
repo
rted
exp
endi
ture
s of
$10
,061
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,an
d ot
her
supp
ort s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
i /T
hs D
istr
ict o
f Col
umbi
a co
uld
not r
epor
t non
inst
ruct
ion-
rel
ated
sup
port
ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lictr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.I /
Neb
rask
a re
port
ed e
xpen
ditu
res
of $
2,68
2 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
scho
ol a
dmin
istr
atio
n an
d ge
nera
l adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
k /
New
Jer
sey
repo
rted
exp
endi
ture
s of
$63
,441
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s,sc
hool
adm
inis
trat
ion,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
I /N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
14,3
07 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
stud
ent s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n, a
nd N
Wsu
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/O
klah
oma
repo
rted
exp
endi
ture
s of
$20
,433
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n an
d sc
hool
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
NO
TE
:N
atio
nal t
otal
s fo
r to
tal p
urch
ased
ser
vice
s, in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
oper
atio
ns a
nd m
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
oth
er s
uppo
rt s
ervi
ces
wer
e im
pute
d ba
sed
on c
urre
nt y
ear
data
due
to s
pode
/ cas
es in
Ala
bam
a, A
lask
a, A
rizon
a,C
onne
ctic
ut, D
elaw
are,
Neb
rask
a, N
ew J
erse
y, N
ew M
exic
o, a
nd O
klah
oma.
SO
UR
CE
: U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fin
anci
al S
urve
y.'
178
Tab
le 2
7.-P
arce
ntag
e di
strib
utio
n of
cur
rent
exp
endi
ture
s fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
non
inst
ruct
ion-
reta
led
supp
ort e
lleliC
e S
UN
UT
ICtiO
M a
s a
perc
enta
geof
tota
l cur
rant
exp
endi
ture
s fo
r pu
blic
alim
enta
ry a
nd s
econ
dary
edu
catio
n, b
y S
ubfu
nctio
n an
d da
ta: S
choo
l mar
188
0-90
Sta
te
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Inst
ruct
ion-
rela
ted
Ncs
tinst
ruct
iorw
slat
sd s
uppo
rt s
ervi
ces
inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
enst
aran
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
er
supp
ort
serv
ices
Uni
ted
Sta
tes
8.1
1.5
0.2
0.3
0.1
0.8
3.0
1.7
0.5
Ala
bam
a di
4.7
0.3
0.1
0.1
0.2
0.5
3.3
0.1
0.1
Ala
ska
a/5.
61.
40.
00.
30.
10.
80.
03.
00.
0
Ariz
ona
ti8.
11.
40.
20.
3C
.10.
83.
11.
70.
5
Ark
ansa
s6.
60.
90.
20.
30.
10.
54.
10.
30.
2
Cam
ila8.
31.
40.
20.
50.
20.
24.
01.
20.
6
Cci
orad
o8.
51.
20.
20.
30.
11.
73.
50.
51.
0
Con
nect
icut
gt
13.8
6.7
0.7
0.2
0.4
0.7
2.8
1.5
0.8
Del
awar
e h/
7.2
0.9
0.0
0.2
0.1
0.5
1.3
3.9
0.3
Dis
tric
t of C
olum
bia
V2.
80.
30.
30.
10.
60.
40.
80.
00.
3
Flo
rida
6.8
3.5
0.1
0.3
0.1
0.3
1.6
0.3
0.6
Geo
rgia
4.1
0.5
0.1
0.2
0.1
0.2
1.9
0.5
0.6
-1:.
Haw
ai10
.71.
60.
40.
30.
20.
14.
53.
00.
6m
Idah
o7.
91.
30.
20.
30.
10.
53.
81.
60.
1
Illin
ois
9.3
0.9
0.3
0.4
0.1
1.0
3.0
3.1
0.5
Wie
n*8.
30.
50.
10.
20.
10.
35.
11.
70.
3
Iow
a6.
61.
30.
90.
50.
21.
';1.
30.
50.
1
Kan
sas
5.8
0.3
0.1
0.4
0.2
0.9
2.1
1.6
0.2
Ken
tuck
y4.
80.
00.
10.
00.
01.
22.
50.
60.
4
Loui
sian
a7.
90.
30.
10.
10.
11.
24.
51.
40.
2
Mah
e8.
31.
60.
20.
20.
40.
53.
21.
70.
5
Mar
ylan
d7.
21.
00.
10.
20.
20.
22.
72.
50.
3
Mas
sach
uset
ts20
.55.
60.
40.
30.
24.
05.
54.
30.
2
Mic
higa
n7.
50.
70.
20.
40.
10.
54.
00.
E1.
0
Min
neso
ta7.
71.
40.
10.
50.
10.
71.
13.
40.
4
Mis
siss
ippi
4.4
0.8
0.1
0.2
0.2
0.8
2.0
0.2
0.1
Mis
sour
i9.
11.
10.
10.
40.
10.
92.
23.
70.
6
Mon
tana
11.4
1.3
0.3
0.2
0.1
1.0
5.3
3.1
0.1
Neb
rask
ay
2 8
0.7
0.0
0.1
0:0
0.2
0.8
0.8
0.2
Nev
ada
3.7
0.4
0.1
0.1
0.1
0.8
1.6
0.3
0.3
New
Ham
pshi
re11
.81.
50.
50.
30.
32.
42.
44.
00.
4
New
Jer
sey
IdN
ew M
exic
o V
New
Yor
kN
orth
Car
olin
aN
orth
Dak
ota
7.1
7.7
10.8 5.2
7.8
0.4
1.2
2.1
1.3
0.1
0.2
0.5
0.2
0.4
0.1
0.1
0.2
0.4
0.3
0.0
0.1
0.1
0.1
0.1
0.9
0.7
0.8
0.3
1.1
2.2
1.0
3.3
3.1
2.3
3,3
4.0
3.3
0,2
2.0
0.1
0.4
0.5
0.3
0.3
Ohi
o8.
01.
50.
30.
30.
30.
34.
10.
70.
5
L.;
Tab
le 2
7.-P
erce
ntag
e di
strib
utio
n of
cur
rent
exp
endi
ture
s fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
inst
ruct
ion-
reta
ted,
and
non
inst
ruct
ion-
rel
ated
sup
port
ser
vice
sub
func
tions
as
a pe
rcen
tage
of to
tal c
urre
nt e
xpen
ditu
res
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1909
-90-
-Con
tinue
d
Sta
te
Tot
al p
urch
ased
serv
ices
expe
nditu
re
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
if
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
./
Okl
ahom
a m
/5.
11.
00.
10.
00.
10.
72.
50.
40.
3O
rego
n10
.42.
70.
40.
50.
20.
53.
;1.
61.
1P
enns
ylva
nia
9.9
1.2
0.2
0.2
0.1
0.9
3.3
3.3
0.7
Rho
de Is
land
9.6
2.2
0.3
0.3
0.1
0.5
3.0
2.9
0.3
Sou
th C
arol
ina
6.5
0.5
0.2
0.4
0.1
0.3
4.6
0.1
0.3
Sou
th D
akot
a11
.32.
60.
20.
20.
20.
54.
72.
40.
5T
enne
ssee
8.0
4.8
0.3
0.3
0.2
0.2
0.8
1.2
0.2
Tex
as6.
01.
20.
20.
40.
11.
62.
00.
30.
2U
tah
4.6
0.9
0.1
0.3
0.1
0.4
2.2
0.4
0.2
Ver
mon
t13
.02.
80.
70.
30.
53.
22.
42.
60.
5V
irgin
ia6.
20.
40.
10.
30.
10.
24.
30.
50.
5W
ashi
ngto
n6.
41.
50.
30.
50.
20.
71.
71.
00.
5W
est V
irgin
ia6.
30.
50.
20.
40.
00.
64.
20.
30.
1-P
i-%
1
Wis
cons
in8.
70.
80.
20.
40.
11.
41.
63.
70.
5W
yom
ing
9.8
1.6
1.3
0.2
0.2
0.6
4.6
0.7
0.6
a/S
tude
nt s
uppo
rt s
ervi
ces
nc u
ded
staf
f in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth, p
sych
olog
y, s
peec
h pa
thol
ogy
and
audi
olog
y.b
Inst
ruct
iona
l sta
ff su
ppor
t ssz
,;...,
ss in
clud
ed o
nly
supe
rvis
ors
of in
stru
ctio
n (n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coo
rdin
ator
s an
d in
serv
ice
trai
ning
staf
f, sc
hool
libr
ary
staf
f, au
diov
isua
l sta
ff, e
duca
tiona
l tel
evis
ion
staf
f, an
d st
aff e
ngag
ed in
the
deve
lopm
ent o
f com
pute
r-as
sist
ed in
stru
ctio
n.c
/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not
app
ear
in g
ener
al a
dmin
istr
atio
n.d/
Ala
bam
a re
port
ed e
xpen
ditu
res
of $
12,3
49 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces
and
othe
r su
ppor
t ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.e/
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd g
ener
al a
dmin
istr
atio
n.N
CE
S im
pute
d va
lues
for
thes
e fu
nctio
ns.
f /A
rizon
a co
uld
not r
epor
t any
exp
endi
ture
s fo
r pu
rcha
sed
serv
ices
. NC
ES
impu
ted
valu
es fo
r al
l fun
ctio
ns o
f pur
chas
ed s
ervi
ces.
g /
Con
nect
icut
rep
orte
d ex
pend
iture
s of
$1,
833,
643
thou
sand
for
all I
nstr
uctio
nal o
bjec
ts a
nd e
xpen
ditu
res
of $
1,02
1,46
5 fo
r al
l Ins
truc
tion
- re
late
d an
d no
nins
truc
tion-
rela
ted
supp
ort s
ervi
ce fu
nctio
ns. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
usi
ng a
rak
ing
proc
edur
e.h/
Del
awar
e re
port
ed e
xpen
ditu
res
of $
10,0
61 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
and
othe
r su
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.i/
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lictr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.I /
Neb
rask
a re
port
ed e
xpen
ditu
res
of $
2,68
2 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
scho
ol a
dmin
istr
atio
n an
d ge
nera
l adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
amon
g th
ose
func
tions
.k
/N
ew J
erse
y re
port
ed e
xpen
ditu
res
of $
63,4
41 th
ousa
nd fo
r pu
rcha
sed
serv
ices
for
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
scho
ol a
dmin
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.I/
New
Mex
ico
repo
rted
exp
endi
ture
s of
$14
,307
thou
sand
for
purc
hase
d se
rvic
es fo
r st
uden
t sup
port
ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
and
oth
ersu
ppor
t ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/O
klah
oma
repo
rted
exp
endi
ture
s of
$20
,433
thou
sand
for
purc
hase
d se
rvic
es fo
r in
stru
ctio
n an
d sc
hool
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
NO
TE
:N
atio
nal t
otal
s fo
r to
tal p
urch
ased
ser
vice
s, in
stru
ctio
n, s
tude
nt s
uppo
rt s
e.vi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
oper
atio
ns a
nd m
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
oth
er s
uppo
rt s
ervi
ces
wer
e im
pute
d ba
sed
on c
urre
nt y
ear
data
due
to s
peci
al c
ases
in A
laba
ma,
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, N
ebra
ska,
New
Jer
sey,
New
Mex
ico,
and
Okl
ahom
a.S
OU
RC
E: U
.S. D
epar
tmen
t of E
duca
tion,
Nat
iona
l Cen
ter
for
Edu
catio
n S
tatis
tics,
Com
mon
Cor
e of
Dat
a, 'N
atio
nal P
ublic
Edu
catio
n F
inan
cial
Sur
vey.
'
8
Tab
le 2
8.-C
urre
nt im
mat
ures
for
supp
l ies
for
inst
ruct
ion,
kis
truc
tion-
reia
ted,
and
non
inst
ruct
ion-
mla
tecl
sup
port
serv
ice
subf
unct
ions
for
pubi
ic e
ism
enta
ry a
nd s
econ
dary
edu
catio
n, b
ysu
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
(In
thou
sand
s of
dol
lars
)
Sta
teC
urre
ntex
pend
iture
Inst
ruct
ion
rela
ted
Non
kist
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Tot
alsu
pplie
sex
pend
iture
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
al
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
ticke
d S
tabs
$187
,384
,049
$10,
008,
805
$4,0
81,7
23$1
82,4
14$7
42,7
00$1
84,8
01$1
60,5
58$3
,500
,873
$828
,360
$327
.377
Ala
bam
a2,
275,
233
103.
942
70,5
213,
128
10,9
9881
01,
170
3,17
511
,374
2,76
7
Ala
ska
d/82
2,47
239
,813
17,7
0640
83,
331
776
645
15,0
4150
41,
403
Ariz
ona
e/2,
260,
980
167,
560
25,8
2392
44,
089
980
3.04
311
7,59
613
,333
1,77
3
Ark
ansa
s1,
404,
545
67,1
0924
,490
1,37
86,
928
1,07
81,
765
15,1
7514
,656
1,64
0
Cal
iforn
ia21
,485
,782
907,
531
492,
835
16,9
4177
,717
24,9
945,
697
179,
334
57,5
6552
,448
Col
orad
o2,
451,
885
109,
464
59,9
131,
619
6,84
12,
982
1,65
820
,107
10,3
975,
948
Con
nect
icut
V3,
342,
033
301,
270
147,
420
16,0
153,
897
8,34
316
,271
60.5
7731
,949
16,7
99
Del
awar
e g/
511,
718
40,8
3110
,902
453
2,00
648
138
523
,243
2,49
287
0
Dis
tric
t of C
olum
bia
h/63
6,38
335
,267
4,82
12,
798
1,20
01,
838
352
23,7
070
551
Flo
rida
8,22
8,53
153
0,07
315
4,35
45,
656
51,9
2011
,300
2,66
124
6,07
645
,191
12,9
16
Geo
rgia
4,41
4,01
629
9,62
110
9,01
12,
471
17,8
873,
426
2,73
313
6,22
524
,101
3,76
8
41H
awai
i69
9,97
740
,127
22,1
3777
11,
822
786
274
11,6
4251
2,84
3
Co
tato
627,
794
39,7
7421
,559
471
3,15
040
691
57,
867
5,11
129
4
Illin
ois
8,12
5,49
348
2,51
817
6,33
88,
456
33,2
798,
300
7,22
620
8,46
825
,041
15,4
10
Indi
ana
4,02
4,09
817
0,22
364
,126
2,91
215
.101
2,07
53,
308
30,8
1725
,219
6,88
6
Iow
a2,
L04,
742
143,
024
46,0
435,
883
9,61
11,
862
2,62
460
,614
15,4
301,
158
Kan
sas
1,84
8,30
215
8,01
159
,852
1,87
810
,891
2,98
93,
007
65,8
7910
,639
2,87
6
Ken
tuck
y i/
2,09
4,23
113
5,72
429
,981
381
5,51
61,
322
4,15
767
,922
24,0
532,
391
Loui
sian
a2,
802,
793
97,2
0267
,314
1,25
05,
399
741
916
9,17
510
,543
1,86
3
Mai
m1,
048,
195
74,4
0230
,882
2,37
92,
198
1,49
086
428
,783
7.03
878
7
MaM
ervi
3,84
5,12
316
3,56
561
,824
1,43
614
,834
4,75
359
063
,881
13,1
193,
328
Mas
sach
uset
ts f
4,76
0,39
023
,988
10,1
9442
41,
876
467
360
7,85
71,
998
813
Mic
higa
n8,
025,
621
465.
977
187,
519
9,07
132
,167
12,9
1116
,989
93,1
0856
,548
57,6
65
Min
meo
ta3,
474,
398
234,
268
80,4
203,
095
17,0
952,
367
1,40
910
3,99
611
,837
14,0
48
Mis
siss
ippi
1,47
3,80
799
,686
26,0
271,
292
6,57
62,
474
1,84
943
,129
17,5
6577
3
Mis
sour
i3,
288,
738
308,
142
161,
815
3.55
818
,517
4,51
04,
528
92,2
3818
,463
4,51
4
Mon
tana
641,
345
42,0
3926
,481
711
3,53
294
61,
898
5,13
01,
937
1,40
5
Neb
r.**
1,23
3,43
154
,568
31,8
141,
282
5,38
882
81,
567
5,44
07,
342
908
Nev
ada
712,
898
54,7
4819
,322
391
2,52
832
026
721
,146
4,08
33,
691
New
Ham
pshi
re82
1,67
149
,912
19,1
3564
63,
461
1,01
849
323
,517
1,35
428
7
New
Jer
sey
Id7,
971,
100
433,
265
131,
433
5,46
724
,183
5,79
54,
639
225,
499
25,7
6410
,484
New
Mex
ico
V1,
021,
082
107,
839
30,2
944,
280
22,1
6439
331
446
,658
3,02
571
1
New
Yor
k18
,090
,978
560,
949
327,
331
10,0
2151
,649
10,4
819,
624
92,3
0941
,912
17,6
40
Nor
th C
arol
ina
4,28
8,47
418
5,62
982
,817
2,79
67,
125
2,55
82,
754
58,4
5424
,778
4,34
7
Nor
th D
akot
a45
9,39
139
,274
15,6
7249
81,
437
365
566
16,1
924,
088
457
Ohi
o8,
070,
267
361,
315
151,
125
13,6
8330
,327
9,91
45,
209
81,8
6253
,971
15,2
23
Tab
le 2
6.-
Cur
rent
exp
endi
ture
s fo
r su
ng**
* fo
r in
stru
ctio
n, in
stiu
ctic
si-r
eist
ed,an
d no
nins
tnic
tke-
reia
ted
supp
ort s
ervi
ce s
ublu
nctio
ns f
or p
ublic
ele
men
tary
and
**G
oodi
n ed
ucat
ion,
by
subf
unct
ion
and
slat
s:
Scho
ol y
ear
1969
-90
(In
thou
sand
s of
dol
lers
)-C
ontin
usd
Stat
eC
urre
ntex
pend
iture
Inst
ruct
ion-
rela
ted
Non
inst
nxtio
n-re
late
d su
ppor
t ser
vice
s
Tot
alsu
pplie
sex
pend
iture
Inst
ruct
ion
Stud
ent
supp
ort
sin/
loss
a/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
Scho
olad
min
istr
atio
nG
ener
alad
min
istr
atbn
Ope
ratio
nsan
dm
skee
nanc
eSt
uden
ttr
ansp
orta
tion
OIN
Ksu
ppor
tM
IAO
W C
l
Okl
ahom
a$1
,907
,379
$140
,413
$44,
747
$707
$9.2
71$7
80$1
,882
$84,
340
$16,
764
$2,1
22
Ore
gon
2,31
7,65
214
4,68
177
,662
2,15
817
,119
2,47
71,
574
27,6
287,
879
7,98
4
Pern
sytv
ania
9,24
1,30
044
3,18
916
9,46
47,
517
31,8
116,
634
7,86
017
3,93
016
,474
9,49
9
Rho
de is
land
786,
969
30,5
2114
,065
402
2,12
049
353
611
,441
1,24
721
7
Sout
h C
arci
ns2,
326,
105
79,1
0637
,524
1,96
312
,141
2,59
11,
267
19,7
7017
43,
677
Sout
h D
akot
a44
7,17
727
,906
16,8
5359
52,
101
350
347
4,23
92,
612
809
Ten
ness
ee n
il2,
790,
808
183,
030
41,3
2619
56,
203
4,29
22,
190
113,
614
13,3
321,
879
Ten
s12
,763
,954
903,
171
271,
891
14,9
4867
,334
15,2
7622
,396
444,
215
59,7
827,
328
Uta
h1,
116,
251
85,5
5538
,374
6,84
85,
010
241
331
31,3
364,
520
888
Ver
mon
t54
6,90
133
,833
13,1
3472
12,
319
892
570
13,9
921,
601
604
Vir
gini
a4,
561,
874
189,
555
81,3
972,
738
23,4
532,
757
1,96
738
,627
33,3
585,
258
Was
hing
ton
3,53
4,58
427
0,31
588
.447
4,02
918
,579
4,30
72,
628
122,
422
21,0
718,
832
Wes
t Vir
gini
a1,
316,
173
68,3
1934
,200
653
3,97
238
41,
147
12,5
1214
,211
1,24
0
4W
isco
nsin
3,92
9,92
024
8,93
194
,348
3,47
022
,236
5,78
42.
758
106,
049
9,30
04,
987
t.0W
yom
ing
509,
084
34,6
3021
,063
645
2,38
468
957
94,
922
3 56
378
6
a/St
uden
t sup
port
ser
vice
s in
clud
ed s
taff
in a
ttend
ance
and
soc
ial w
ork
serv
ices
, gui
danc
e,he
alth
, psy
chol
ogy,
spe
ech
path
olog
y an
d au
diol
ogy.
b /
Inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
Ins
truc
tion
(not
dep
artm
ent
chai
rmen
), c
urri
culu
m c
oord
inat
ors
and
inse
rvic
e tr
aini
ng
staf
f, s
choo
l lib
rary
sta
ff, a
udio
visu
al s
taff
, edu
catio
nal t
elev
isio
n st
aff,
and
staf
f en
gage
d in
the
deve
lopm
ent o
f co
mpu
tsr-
assi
sted
inst
ruct
ion.
c /
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
res
earc
h ac
tiviti
es th
at d
id n
ot a
ppea
rin
gen
eral
adm
inis
trat
ion.
d/A
lask
a co
uld
not r
epor
t exp
endi
ture
s fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
nal
staf
f su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
nsan
d m
aint
enan
ce,
and
othe
r su
ppor
t ser
vice
s. N
CE
S im
pute
d va
lues
for
thes
e fu
nctio
ns.
s/A
rizo
na r
epor
ted
expe
nditu
res
of $
7,76
5 th
ousa
nd f
or s
uppl
ies
for
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd o
ther
sup
port
serv
ices
.
Thi
s am
ount
was
chs
trib
utsd
am
ong
thes
e fu
nctio
ns.
f/C
onne
ctic
ut r
epor
ted
expe
nditu
res
of $
1,83
3,64
3 th
ousa
nd f
or a
ll in
stru
ctio
nal o
bjec
tsan
d ex
pend
iture
s of
$1,
021,
465
for
aN in
stru
ctio
n-re
late
d an
dno
nins
truc
tion-
rela
ted
supp
ort s
ervi
ce f
unct
ions
. The
se a
mou
nts
wer
e di
stri
bute
d am
ong
thes
e fu
nctio
ns u
sing
a r
akin
g pr
oced
ure.
g /
Dei
swar
s re
port
ed e
xpen
ditu
res
of $
15,0
96 th
ousa
nd f
or s
uppl
ies
for
inst
ruct
ion,
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool
adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
h/T
he D
istr
ict o
f C
olum
bia
coul
d no
t rep
ort n
on-i
nstr
uctio
nal s
uppo
rt s
ervi
ces
forst
uden
t tra
nspo
rtat
ion.
In
the
Dis
tric
t of
Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vido
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.
i /K
entu
cky
repo
rted
exp
endi
ture
s of
$39
,210
thou
sand
for
sup
plie
sfo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
sup
port
sin
bos
s, s
choo
l adm
inis
trat
ion
and
othe
r su
ppor
t ser
vice
s.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
/M
assa
chus
etts
rep
orte
d ex
pend
iture
s of
$23
,988
thou
sand
for
all
func
tions
of
supp
lies.
Thi
s am
ount
was
dis
tubu
tsd
amon
g aN
fun
ctio
ns.
k /
New
Jer
sey
repo
rted
exp
endi
ture
s of
$20
7,76
5 th
ousa
nd f
or s
uppl
ies
for
inst
ruct
ion,
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al
adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
asdi
stri
bute
d am
ong
thee
* fu
nctio
ns.
I/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
1,41
8 th
ousa
nd f
or s
uppl
ies
for
scho
ol a
dmin
istr
atio
n, g
ener
alad
min
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
asdi
stri
bute
d am
ong
thes
e fu
nctio
ns.
m/
Ten
ness
ee c
ould
not
rep
ort s
uppl
ies
for
gene
ral a
dmin
istr
atio
n. N
CE
S im
pute
d th
e va
lue
for
supp
lies
for
this
fun
ctio
n.
NO
TE
:N
atio
nal t
otal
s fo
r to
tal s
uppl
ies,
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s. I
nstr
uctio
nal
staf
f se
rvic
es, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
nsan
d m
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
othe
r su
ppor
t ser
vice
s w
ere
impu
ted
base
d on
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
esIn
Ala
ska,
Ari
zona
, Con
nect
icut
, Del
awar
e, K
entu
cky,
Mas
sach
uset
ts,
New
Jer
sey,
New
Mex
ico,
and
Ten
ness
ee.
93U
FCE
U.S
. Dep
artm
ent o
f E
duca
tion,
Nat
iona
l Cen
ter
for
Edu
catio
n St
atis
tics,
Com
mon
Cor
e of
Dat
a, 'T
he N
atio
nal P
ublic
Edu
catio
n Fi
nanc
ial S
urve
y.'
Tab
le 2
9.--
Cur
rent
exp
endi
ture
s pe
r pu
pil i
n m
embe
rshi
p fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd r
ioni
nstr
uctio
n-rs
iato
d su
ppor
t ser
vice
sul
gunc
tions
, and
stu
dent
mem
bers
hip
for
Pub
licel
emen
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stat
ic S
choo
l yea
r 19
89-9
0
Sta
teS
tude
ntm
embe
rsh
Tot
alsu
pplie
sdi
ture
Inst
ruct
ion-
rela
tsd
Non
inst
ruct
ion-
rela
ted
:,rt
ser
vice
s
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ans
rtat
ion
Oth
ersu
ppor
tse
rvic
es c
./
Uni
ted
Sta
tes
40,5
42,7
07$2
47$1
01$4
$18
$5$4
$86
$20
$8
Ala
bam
a72
3,74
314
497
415
12
416
4
Ala
ska
d/10
9,28
036
416
24
307
613
85
13
Ariz
ona
e/60
7,61
527
642
27
25
194
223
Ark
ansa
s43
4,96
015
456
316
24
3534
4
Cal
iforn
ia4,
771,
978
190
103
416
51
3812
11
Col
orad
o56
2,75
519
510
63
125
336
1811
Con
nect
icut
f/46
1,56
065
331
935
818
3513
169
36
Del
awar
e g/
97,8
0841
711
15
215
423
025
9
Dis
tric
t of C
olum
bia
h/81
,301
434
5934
1523
429
20
7
Flo
rida
1,78
9,92
529
686
329
61
137
257
Geo
rgia
1,12
6,53
526
697
216
32
121
213
Ui
Haw
aii
169,
493
237
131
511
52
690
16
CD
Idah
o21
4,93
218
510
02
152
437
241
Illin
ois
1,79
7,35
526
898
519
54
116
149
Indi
ana
954,
165
178
883
162
332
287
Iow
a47
8,48
629
996
1220
35
127
322
Kan
sas
430,
864
367
139
425
77
153
257
Ken
tuck
y i/
630,
688
215
481
92
710
838
4
Loui
sian
a78
3,02
512
486
27
1i
1213
2
Min
e21
3,77
534
814
411
107
413
533
4
Mar
ylan
d69
8,80
623
488
221
71
9119
5
Mas
sach
uset
tsy
825,
588
2912
12
10
102
1
Mic
higa
n1,
576,
785
296
119
620
811
5936
37
Min
neso
ta73
9,55
331
710
94
233
214
118
19
Mis
siss
ippi
502,
020
199
523
135
486
352
Mis
sour
i80
7,93
438
120
04
236
611
423
6
Mon
tana
151,
265
278
175
523
613
3413
9
Neb
rask
a27
0,92
020
111
75
203
620
273
Nev
ada
186,
834
277
103
214
21
113
2220
New
Ham
pshi
re17
1,69
629
111
14
206
313
78
2
New
Jer
sey
k/1,
076,
005
403
122
522
54
210
2410
New
Mex
ico
I/29
6,05
736
410
214
751
115
810
2
New
Yor
k2,
565,
841
219
128
420
44
3616
7
Nor
th C
arol
ina
1,08
0,74
417
277
37
23
5423
4
Nor
th D
akot
a11
7,81
633
313
34
123
513
735
4
Ohi
o1,
764,
410
205
868
176
346
319
1.4
Tab
le 2
9.C
urre
nt e
xpen
ditu
res
per
pupa
in m
embe
rshi
p fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
n -
rela
ted,
and
non
inst
rust
ion-
rela
tid s
uppo
rt s
ervi
ce s
ubfu
nctio
ns, a
nd s
tude
nt m
embe
rshi
p fo
r pu
blic
elem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool Y
ear
1989
-90
-- C
ontin
ued
Sta
teS
tude
ntm
embe
rshi
p
Tot
alsu
pplie
sex
pend
iture
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rel
ated
sup
port
ser
vice
s
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceS
tude
nttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es C
l
Okl
ahom
a57
8,58
0$2
43$7
7$1
$16
$1$3
$111
$29
$4O
rego
n47
2,39
430
616
55
365
358
1717
Pen
nsyl
vani
a1,
655,
279
268
114
519
45
105
106
Mod
e bl
end
135,
729
225
104
316
44
849
2
Sou
th C
arol
ina
616,
177
128
613
204
232
06
Sou
th D
akot
a12
7,32
921
913
25
173
333
216
Ten
ness
ee m
/81
9,66
022
350
08
53
139
162
Tex
as3,
328,
514
271
824
205
713
318
2U
tah
438,
554
195
8316
111
171
102
Ver
mon
t94
,779
357
139
a24
96
148
176
Virg
inia
985,
346
192
833
243
239
345
Was
hing
ton
810,
232
334
109
523
53
151
2611
Wes
t Virg
inia
327,
540
209
104
212
14
3843
4to
Wis
cons
in78
2,90
531
812
14
287
413
512
6...
4W
yom
ing
97,1
7235
621
77
257
651
378
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
:,of
f in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth, p
sych
olog
y. s
peec
h pa
thol
ogy
and
audi
olog
y.b/
Inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s in
clud
ed o
nly
supe
rvis
ors
of in
stru
ctio
n (n
ot d
epar
tmen
t cha
irman
), c
urric
ulum
coo
rdin
ator
s an
d in
serv
ice
trai
ning
staf
f, sc
hool
libr
ary
staf
f, au
diov
isua
l sta
ff, e
duca
tiona
l tel
evis
ion
staf
f, an
d st
aff e
ngag
ed in
the
cltiv
elop
men
t of c
ompu
ter
assi
sted
inst
ruct
ion.
c/O
ther
sup
port
ser
vice
s in
clud
ed b
usin
ess
offic
e an
d re
sear
ch a
ctiv
ities
that
did
not
app
ear
in g
ener
al a
dmin
istr
atio
n.d
/A
lask
a co
uld
not r
epor
t exp
endi
ture
s fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
,an
d ot
her
supp
ort s
ervi
ces.
NC
ES
impu
ted
valu
es fo
r th
ese
func
tions
.a/
Ariz
ona
repo
rted
exp
endi
ture
s of
$7,
785
thou
sand
for
supp
lies
for
stud
ent s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
/C
onne
ctic
ut r
epor
ted
expa
nditu
rse
of $
1,83
3,64
3 th
ousa
nd fo
r al
l ins
truc
tiona
l obj
ects
and
exp
endi
ture
s of
$1,
021,
485
for
alt i
nstr
uctio
n-re
late
d an
d no
nIns
truc
tion-
rete
lsd
supp
ort s
ervi
ce fu
nctio
ns. T
hese
am
ount
s w
ere
dist
ribut
ed a
mon
g th
ese
func
tions
usi
ng a
rak
ing
proc
edur
e.g
/D
elaw
are
repo
rted
exp
endi
ture
s of
$15
,096
thou
sand
for
supp
lies
for
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
alad
min
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.h
/T
he D
istr
ict o
f Col
umbi
a co
uld
not r
epor
t non
-Ins
truc
tiona
l sup
port
ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a, p
ublic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
tic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.i /
Ken
tuck
y re
port
ed e
xpen
ditu
res
of $
39,2
10 th
ousa
nd fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n an
d ot
her
supp
ort s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
I /M
assa
chus
etts
rep
orte
d ex
pend
iture
s of
$23
,968
thou
sand
for
all f
unct
ions
of s
uppl
ies.
Thi
s am
ount
was
dis
trib
uted
am
ong
ant f
unct
ions
.k/
New
Jer
sey
repo
rted
exp
endi
ture
s of
$20
7,76
5 th
ousa
nd fo
r su
pplie
s fo
r in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.I/
New
Mox
ico
repo
rted
exp
endi
ture
s of
$1,
418
thou
sand
for
supp
lies
for
scho
ol a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/T
enne
ssee
cou
ld n
ot r
epor
t sup
plie
s fo
r ge
nera
l adm
inis
trat
ion.
NC
ES
impu
ted
the
valu
e fo
r su
pplie
s fo
r th
is fu
nctio
n.N
OT
E:
Nat
iona
l tot
als
for
tota
l sup
plie
s, in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
Inst
ruct
iona
l sta
ff se
rvic
es, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
othe
r su
ppor
t ser
vice
s w
ere
Impu
ted
base
d on
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
es in
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, K
entu
cky,
Mas
sach
uset
ts, N
ew J
erse
y, N
ewM
exic
o, a
nd T
enne
ssee
.sa
ire U
.S. D
epar
tmen
t of E
duca
tion,
Nat
iona
l Cen
ter
for
Edu
catio
n S
tatis
tics,
Com
mon
Cor
e of
Dat
a, 'T
he N
atio
nal P
ublic
Edu
catio
n F
inan
cial
Sur
vey.
'
50
Tab
le 3
0.-
Per
cent
age
dist
ribut
ion
cf c
urre
nt e
xpen
ditu
res
for
supp
lies
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted.
and
non
inst
ruct
ion-
ndat
ed s
uppo
rt s
ervi
ce s
ubfu
nctio
ns a
s a
perc
enta
ge o
f tot
al c
urre
ntex
pend
iture
s fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ica
and
stat
e: S
choo
l yea
r 19
89.9
0
Sta
te
Tot
al$4
4301
.rex
pend
iture
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rel
ated
sup
port
ser
vice
s
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
al
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
/
Uni
ted
Sta
tes
5.4
2.2
0.1
0.4
0.1
0.1
1.9
0.4
0.2
Ala
bam
a4.
53.
10.
10.
50.
00.
10.
10.
50.
1
Ala
ska
d/4.
92.
20.
00.
40.
10.
11.
80.
10.
2A
rizon
a e/
7.3
1.1
0.0
0.2
0.0
0.1
5.2
0.6
0.1
Ark
ansa
s4.
71.
70.
10.
50.
10.
11.
11.
00.
1
Cal
iforn
ia4.
22.
30.
10.
40.
10.
00.
80.
30.
2
Col
orad
o4.
42.
40.
10.
30.
10.
10.
80.
40.
2C
onne
ctic
ut f/
9.0
4.4
0.5
0.1
0.2
0.5
1.8
1.0
0.5
Del
awar
e g/
8.0
2.1
0.1
0.4
0.1
0.1
4.5
0.5
0.2
Dis
tric
t of C
olum
bia
h/5.
60.
80.
40.
20.
30.
13.
70.
00.
1
Flo
rida
6.4
1.9
0.1
0.6
0.1
0.0
3.0
0.5
0.2
Geo
rgia
6.9
2.5
0.1
0.4
0.1
0.1
3.1
0.5
0.1
cri
Haw
aii
5.8
3.2
0.1
0.3
0.1
0.0
1.7
0.0
0.4
IVId
aho
6.3
3.4
0.1
0.5
0.1
0.1
1.3
0.8
0.0
Illin
ois
6.0
2.2
0.1
0.4
0.1
0.1
2.6
0.3
0.2
Indi
ana
4.4
2.1
0.1
0.4
0.1
0.1
0.8
0.6
0.2
Iow
a7.
22.
30.
30.
50.
10.
13.
00.
80.
1
Kan
sas
8.7
3.2
0.1
0.6
0.2
0.2
3.6
0.6
0.2
Ken
tuck
y it
6.4
1.4
0.0
0.3
0.1
0.2
3.2
1.1
0.1
Loui
sian
a3.
42.
40.
00.
20.
00.
00.
30.
40.
1
Mai
ne7.
02.
90.
20.
20.
10.
12.
70.
70.
1
Mar
ylan
d4.
21.
60.
00.
40.
10.
01.
70.
30.
1
Mas
sach
uset
ts j/
0.4
0.2
0.0
0.0
0.0
0.0
0.2
0.0
0.0
Mic
higa
n5.
82.
30.
10.
40.
20.
21.
20.
70.
7M
inne
sota
6.7
2.3
0.1
0.5
0.1
0.0
3.0
0.3
0.4
Mis
siss
ippi
6.8
1.8
0.1
0.4
0.2
0.1
2.9
1.2
0.1
Mis
sour
i9.
34.
90.
10.
60.
10.
12.
80.
60.
1M
onta
na6.
54.
10.
10.
60.
10.
30.
80.
30.
2N
ebra
ska
4.4
2.6
0.1
0.4
0.1
0.1
0.4
0.6
0.1
Nev
ada
7.3
2.7
0.1
0,4
0.0
0.0
3.0
0.6
0.5
New
Ham
pshi
re6.
12.
30.
10.
40.
10.
12.
90.
20.
0
New
Jer
sey
k/5.
41.
60.
10.
30.
10.
12.
80.
30.
1N
ew M
exic
o V
10.6
3.0
0.4
2.2
0.0
0.0
4.6
0.3
0.1
New
Yor
k3.
21.
80.
10.
30.
10.
10.
50.
20.
1
Nor
th C
arol
ina
4.5
1.9
0.1
0.2
0.1
0.1
1.4
0.6
0.1
Nor
th D
akot
a8.
53.
40.
10.
30.
10.
13.
50.
90.
1
Ohi
o4.
61.
9r1
.20.
40.
10.
11.
00.
70.
2
Tab
le 3
0.-
Per
cent
age
dist
ribut
ion
of c
urre
nt e
xpen
ditu
res
for
supp
lies
for
inst
ruct
ion,
inst
ruct
ion-
rela
ted,
and
non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ce s
ubfu
nctio
ns a
s a
perc
enta
ge o
f tot
al c
urre
ntex
pend
iture
s fo
r pu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stat
e: S
choo
l yea
r 19
89-9
0-C
ontin
ued
Sta
. e
Tot
alsu
pplie
sex
pend
iture
Inst
ruct
ionr
elat
edN
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
sO
pera
tions
and
Stu
dent
mai
nten
ance
tran
spor
tatio
n
Oth
ersu
ppor
tse
rvic
es C
lIn
stru
ctio
n
Stu
dent
supp
ort
serv
ices
a/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es b
/S
choo
lad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Okl
ahom
a7.
32.
30.
00.
50.
00.
13.
40.
90.
1O
rego
n6.
23.
40.
10.
70.
10.
11.
20.
30.
3P
enns
ylva
nia
4.9
2.1
0.1
0.3
0.1
0.1
1.9
0.2
0.1
Rho
de Is
land
4.1
1.8
0.1
0.3
0.1
0.1
1.5
0.2
0.0
Sou
th C
arol
ina
3.4
1.6
0.1
0.5
0.1
0.1
0.8
0.0
0.2
Sou
th D
akot
a6.
33.
80.
10.
50.
10.
10.
90.
60.
2T
enne
ssee
m/
6.7
1.5
0.0
0.2
0.2
0.1
4.1
0.5
0.1
Tex
as7.
12.
10.
10.
50.
10.
23.
50.
50.
1U
tah
7.6
3.3
0.6
0.4
0.0
0.0
2.8
0.4
0.1
Ver
mon
t6.
22.
40.
10.
40.
20.
12.
60.
30.
1V
irgin
ia4.
11.
80.
10.
50.
10.
00.
80.
70.
1ui
Was
hing
ton
7.6
2.5
0.1
0.5
0.1
0.1
3.5
0.6
0.2
c.r.
)W
est V
irgin
ia5.
22.
60.
00.
30.
00.
11.
01.
10.
1W
isco
nsin
6.3
2.4
0.1
0.6
0.1
0.1
2.7
0.2
0.1
Wyo
min
g6.
84.
10.
10.
50.
10.
11.
00.
70.
2
a/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth, p
sych
olog
y, s
peec
h pa
thol
ogy
and
audi
olog
y.b
/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
dep
artm
ent c
hairm
en),
cur
ricul
um c
oord
inat
ors
and
inse
rvic
e tr
aini
ngst
aff,
scho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal t
elev
isio
n st
aff,
and
staf
f eng
aged
in th
e de
velo
pmen
t of c
ompu
ter-
assi
sted
inst
ruct
ion.
c /
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
rese
arch
act
iviti
es th
at d
id n
ot a
ppea
r in
gen
eral
adm
inis
trat
ion.
d /
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
supp
lies
for
inst
ruct
ion,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
ce,
and
othe
r su
ppor
t ser
vice
s. N
CE
S im
pute
d va
lues
for
thes
e fu
nctio
ns.
e/A
rizon
a re
port
ed e
xpen
ditu
res
of $
7,76
5 th
ousa
nd fo
r su
pplie
s fo
r st
uden
t sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.f /
Con
nect
icut
rep
orte
d ex
pend
iture
s of
$1,
833,
643
thou
sand
for
all i
nstr
uctio
nal o
bjec
ts a
nd e
xpen
ditu
res
of $
1,02
1,46
5 fo
r al
l ins
truc
tion-
rela
ted
and
noni
nstr
uctio
n-re
late
dsu
ppor
t ser
vice
func
tions
. The
se a
mou
nts
wer
e di
strib
uted
am
ong
thes
e fu
nctio
ns u
sing
a r
akin
g pr
oced
ure.
/D
elaw
are
repo
rted
exp
endi
ture
s of
$15
,096
thou
sand
for
supp
lies
for
inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
alad
min
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.h
/T
he D
istr
ict o
f Col
umbi
a co
uld
not r
epor
t non
-inst
ruct
iona
l sup
port
ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a. p
ublic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.1/
Ken
tuck
y re
port
ed e
xpen
ditu
res
of $
39,2
10 th
ousa
nd fo
r su
pplie
s fo
r in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n an
d ot
her
supp
ort s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
Mas
sach
uset
ts r
epor
ted
expe
nditu
res
of $
23,9
88 th
ousa
nd fo
r al
l fun
ctio
ns o
f sup
plie
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g a'
i fun
ctio
ns.
k /
New
Jer
sey
repo
rted
exp
endi
ture
s of
$20
7,76
5 th
ousa
nd fo
r su
pplie
s fo
r in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.I/
New
Mex
ico
repo
rted
exp
endi
ture
s of
$1,
418
thou
sand
for
supp
lies
for
scho
ol a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
edam
ong
thes
e fu
nctio
ns.
m /
Ten
ness
ee c
ould
not
rep
ort s
uppl
ies
for
gene
ral a
dmin
istr
atio
n. N
CE
S im
pute
d th
e va
lue
for
supp
lies
for
this
func
tion.
NO
TE
Nat
iona
l tot
als
for
tota
l sup
plie
s, in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff se
rvic
es, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
ce, s
tude
nt tr
ansp
orta
tion,
and
othe
r su
ppor
t ser
vice
s w
ere
impu
ted
base
d on
cur
rent
yea
r da
ta d
ue to
spe
cial
cas
es in
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, K
entu
cky,
Mas
sach
uset
ts, N
ew J
erse
y, N
ewM
exic
o, a
nd T
enne
ssee
.S
OU
RC
E U
.S. D
epar
tmen
t of E
duca
tion,
Nat
iona
l Cen
ter
for
Edu
catio
n S
tatis
tics.
Com
mon
Cor
e of
Dat
a, 'T
he N
atio
nal P
ublic
Edu
catio
n F
inan
cial
Sur
vey.
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' IC 01451
Tab
le 3
1.--
Exp
endi
ture
s fo
r eq
uipm
ent f
or in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
tunc
tions
for
publ
ic e
lem
enta
ry a
nd s
econ
dary
edu
catio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
(In
thou
sand
s of
dol
lars
) -
Con
tinue
d
Sta
te
Tot
aled
ucat
ion
expe
nditu
re a
/
Tot
aleq
uipm
ent
expe
nditu
re
InN
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
s
Oth
er b
/In
stru
ctio
n
Stu
dent
supp
ort
serv
ices
Cl
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es d
/S
choo
lad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceS
tude
nttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es e
l
Okl
ahom
a q/
$2,1
20,7
21$1
60,1
20$1
46,6
91$1
,912
$212
$1,8
63$6
16$2
81$9
00$7
,494
$149
Ore
gon
2,46
9,57
210
9,46
864
,014
13,6
3970
65,
533
1,77
084
910
,865
7,59
04,
501
Pen
ult/a
nis
9,63
2,73
614
9,29
620
,450
61,1
711,
464
17,0
063.
796
3,59
317
,730
13,2
8310
,803
Rho
de Is
land
809,
238
15,2
476,
271
4,29
662
887
453
203
2,33
839
134
7
Sou
th C
arol
ina
2,64
9,09
824
9,88
820
2,94
628
,111
573
4,08
31,
182
1,11
88,
898
353
2,62
5S
outh
Dak
ota
491,
906
38,8
3221
,922
5,38
756
987
355
232
7,55
61,
501
836
Ten
ness
ee r
/3,
154,
474
209,
402
177,
659
11,3
8925
72,
538
840
1,84
63,
441
9,43
42,
000
Tex
as14
,634
,299
902,
344
639,
068
132,
551
2,53
016
,974
6,01
311
,854
35,8
9645
,712
11,7
45U
tah
1,23
9,77
582
,553
67,9
037,
288
2,37
267
028
956
1,15
02,
553
273
Ver
mon
t58
5,34
113
,639
3,22
24,
535
170
642
700
215
2,16
91,
560
427
Virg
inia
5,17
6,26
043
1,01
031
5,49
134
,246
721
10,4
862,
373
2,45
621
,159
35,7
448,
334
Was
hing
ton
4,20
3,55
960
2,42
952
9,84
241
,198
1,44
76,
988
2,35
41,
553
11,2
061,
460
6,38
0W
est V
irgin
ia1,
393,
753
40,1
5811
,581
12,7
8631
778
487
936
1,60
811
,539
520
Crr
Wis
cons
in4,
251,
234
182,
181
105.
879
33,3
5771
07,
934
3,63
93,
617
14,2
717,
275
5.49
9U
rW
yom
ing
546,
729
33,4
6317
,478
5,30
621
084
442
938
54,
331
4,06
240
8
a/T
his
num
ber
diffe
rs fr
om a
pre
viou
sly
pubf
ishe
.i es
timat
e of
tota
l cur
rant
exp
endi
ture
as
the
resu
lt of
the
corr
ectio
n of
a ca
lcul
atio
n er
ror.
The
orig
inal
num
ber
($20
8.03
7,91
9 th
ousa
nd)
appe
ars
ki ta
ble
14 o
f the
NC
ES
E.D
. Tab
s pu
blic
atio
n,pu
blic
Ele
men
tary
and
Sec
onda
ry S
tate
Mor
eaat
e D
ata.
for
Sch
ool Y
ear
1999
-91
and
Fis
cal Y
ear
1990
,b
/O
ther
exp
endi
ture
s in
clud
ed fo
od s
ervi
ce, e
nter
pris
e op
erat
ions
, dire
ct p
rogr
am s
uppo
rt, c
onst
ruct
ion,
com
mun
ityse
rvic
es, a
nd d
irect
cos
t pro
gram
s.c
/S
tude
nt s
uppo
rt s
ervi
ces
incl
uded
sta
ff in
atte
ndan
ce a
nd s
ocia
l wor
k se
rvic
es, g
uida
nce,
hea
lth, p
sych
olog
y,sp
eech
pat
holo
gy a
nd a
udio
logy
.d
/In
stru
ctio
nal s
taff
supp
ort s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
dep
artm
ent c
hairm
en),
cur
ricul
um c
oord
inat
ors
and
inse
rvic
etr
aini
ngst
aff,
scho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal t
elev
isio
n st
aff,
and
staf
f eng
aged
in th
e de
v;:o
prne
nt o
f com
pute
r-as
sist
edin
stru
ctio
n.a/
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
rese
arch
act
iviti
es th
at d
id n
ot a
ppea
r in
gen
eral
adm
inis
trat
ion.
f /A
laba
ma
repo
rted
exp
endi
ture
s of
$25
0,16
9 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, a
nd o
ther
sup
port
ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.g
/A
lask
a co
uld
not r
epor
t exp
endi
ture
s fo
r eq
uipm
ent b
y fu
nctio
n. N
CE
S im
pute
d va
lues
for
all f
unct
ions
of e
quip
men
t.h
/A
rizon
a re
port
ed e
xpen
ditu
res
of $
96,4
94 th
ousa
nd fo
r eq
uipm
ent f
or in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
oper
atio
ns a
nd m
aint
enan
ce, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.i /
Con
nect
icut
cou
ld n
ot r
epor
t exp
endi
ture
s fo
r eq
uipm
ent b
y fu
nctio
n, e
xcep
t for
inst
ruct
ion
and
othe
r eq
uipm
ent
expe
nditu
res.
NC
ES
impu
ted
valu
es fo
r m
issi
ng fu
nctio
ns o
f equ
ipm
ent.
/D
elaw
are
repo
rted
exp
endi
ture
s of
$9.
155
thou
sand
for
equi
pmen
t for
inst
ruct
ion,
stu
dent
s su
ppor
t ser
vice
s, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,op
erat
ions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
ntw
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.k
/T
he D
istr
ict o
f Col
umbi
a co
uld
not r
epor
t non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
for
stud
ent t
rans
port
atio
n. In
the
Dis
tric
t of C
olum
bia,
pub
lic s
choo
l stu
dent
s us
ed p
ublic
tran
spor
tatio
n,an
d fr
ee p
ublic
sch
ool b
usin
g co
mpa
rabl
e to
pra
ctic
es in
oth
er s
tate
s w
as n
ot p
rovi
ded
exce
pt fo
r tr
ansp
orta
tion
of th
e di
sabl
ed.
I /F
lorid
a re
port
ed e
xpen
ditu
res
of $
1,41
3,67
3 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort
serv
ices
, ins
truc
tiona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gene
ral a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, and
stu
dent
tran
spor
tatio
n. T
his
amou
ntw
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/K
entu
cky
repo
rted
exp
endi
ture
s of
$27
,562
thou
sand
for
equi
pmen
t for
all
inst
ruct
ion-
rela
ted
and
noni
nstr
uctio
nrel
ated
func
tions
. Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
n /
Mas
sach
uset
ts r
epor
ted
expe
nditu
res
of $
75,0
69 th
ousa
nd fo
r al
l equ
ipm
ent.
Thi
s am
ount
was
dis
trib
uted
amon
g al
l fun
ctio
ns o
f equ
ipm
ent.
o /
New
Jer
sey
repo
rted
exp
endi
ture
s of
$19
0,85
4 th
ousa
nd fo
r al
l equ
ipm
ent.
Thi
s am
ount
was
dis
trib
uted
amon
g al
l fun
ctio
ns o
f equ
ipm
ent.
PN
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
13,6
09 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gene
ral a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
q /
Okl
ahom
a re
port
ed e
xpen
ditu
res
of $
2,47
9 th
ousa
nd fo
r eq
uipm
ent f
or in
stru
ctio
nal s
taff
supp
ort s
ervi
ces
and
scho
ol a
dmin
istr
atio
n.M
i.. n
unt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.r
/T
enne
ssee
rep
orte
d ex
pend
iture
s of
$14
,767
thou
sand
for
equi
pmen
t for
inst
ruct
ion,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, a
nd s
choo
l adm
inis
t.,su
on. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.N
OT
E:
Nat
iona
l tot
als
for
tota
l equ
ipm
ent,
othe
r, in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff se
rvic
es,
scho
ol a
dmin
istr
atio
n, g
ener
al a
dmin
..xtr
atio
n, o
pera
tions
and
mai
nten
ance
,st
uden
t tra
nspo
rtat
ion,
and
oth
er s
uppo
rt s
ervi
ces
wer
e im
pute
d ba
sed
on c
urre
nt y
ear
data
due
to s
peci
alca
ses
In A
laba
ma,
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, F
lorid
a, K
entu
cky,
Mas
sach
uset
ts, N
ew J
erse
y, N
ew M
exic
o, O
klah
oma,
and
Ten
ness
ee.
SO
UR
CE
: U.S
. Dep
artm
ent o
f Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Sta
tistic
s, C
omm
on C
ore
of D
ata,
'Nat
iona
lP
ublic
Edu
catio
n F
inan
cial
Sur
vey'
98B
EST
CO
PY A
VA
ILA
BL
E
-o
Tab
le 3
2.E
xpen
ditu
res
per
pupi
l in
mem
bers
hip
for
equi
pmen
t for
inst
ruct
ion.
inst
ruct
iorw
elat
ed, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
func
tione
, and
stu
dent
mem
bers
hip
for
publ
icel
emen
tary
and
sec
onda
ry e
duca
tion,
by
subf
uctio
n an
d st
ate:
Sch
ool y
ear
1989
-90
Stat
eSt
uden
tm
embe
rshi
p
Tot
aleq
uipm
ent
expe
nditu
reO
ther
a/
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stud
ent
supp
ort
serv
ices
b/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
Cl
Scho
olG
ener
alad
min
istr
atio
n ad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceSt
uden
ttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es c
if
Uni
ted
Stat
es40
,542
,707
$343
$245
$39
$2$9
$3$2
$18
$18
$10
Ala
bam
a e/
723,
743
379
280
452
100
40
289
Ala
ska
V10
9,28
046
231
260
313
44
2427
15A
rizo
na g
/80
7,61
579
761
879
318
65
3220
15A
tican
eas
434,
960
254
172
321
31
214
262
Cal
ifor
nia
4,77
1,97
840
130
940
110
41
109
18
Col
orad
o56
2,75
533
425
928
03
31
825
6C
onne
ctic
ut h
/46
1,56
017
336
462
134
329
2614
Del
awar
e I/
97,8
0835
826
538
29
32
1617
7
Dis
tric
t of
Col
umbi
a y
81,3
0183
09
821
242
140
5Fl
orid
a k/
1,78
9,92
585
257
894
421
76
3842
62
Geo
rgia
1,12
6,53
553
843
537
17
32
1036
8
Cil
Haw
aii
169,
493
453
331
691
102
118
021
01Id
aho
214,
932
245
168
401
32
117
132
Illin
ois
1,79
7.35
528
117
533
18
32
3118
12In
dian
a95
4,16
535
426
721
114
11
1729
3
Iow
a47
8,48
626
016
238
87
23
1127
2K
ansa
s43
0,86
447
131
354
47
315
3328
14K
entu
cky
V63
0,68
814
083
141
72
212
136
Lou
isia
na78
3,02
517
512
426
01
31
89
4M
aine
213,
775
175
7445
22
32
1726
2
Mar
ylan
d89
8,80
638
432
626
03
30
1011
3M
assa
chus
etts
m/
825.
588
9165
110
21
14
52
Mic
higa
n1,
576,
785
334
230
308
68
316
285
Min
neso
ta73
9,55
355
546
035
120
21
524
6
Mis
siss
ippi
502,
020
134
8524
18
12
1219
3
Mis
sour
i80
7,93
450
232
335
112
33
9918
9M
onta
na15
1,26
523
212
851
13
24
635
1
hisb
rask
o27
0,92
040
831
847
15
13
1415
8N
evad
a18
6,83
421
488
611
32
110
417
Now
fia
rrip
shke
171,
696
220
151
381
64
212
51
New
Jen
ny n
i1,
078,
005
177
127
211
52
18
94
New
Mex
ico
a/29
6,05
754
356
01
00
28
1
New
Yor
k2,
565.
841
293
192
551
172
48
104
Nor
th C
arol
ina
1,08
0,74
446
439
926
01
10
234
1
Nor
th D
akot
a11
7,81
615
762
481
32
315
224
Ohi
o1,
764,
410
234
114
465
143
221
22
Tab
le 3
2.-E
xpon
dkur
os p
er p
upil
in m
embe
rshi
p fo
r ee
uipm
ent f
or in
stru
ctio
n, in
stru
ctio
n-
rent
ed, a
nd n
onin
stru
ctio
rtre
late
d su
ppor
t ser
vice
sub
func
tions
, are
stu
dent
mem
bers
hip
for
publ
icst
em e
ntiu
y an
d se
cond
ary
educ
atio
n, b
y su
bfun
ctio
n an
d st
ate:
Sch
ool y
ear
1909
-90-
Con
tinue
d
Stat
e
Okl
ahom
a p/
Ore
gon
Penn
sylv
anis
Rho
de k
ind
Sout
h C
arol
ina
Sout
h D
akot
aT
enne
ssee
q/
Tex
asU
tah
Ver
mon
t
Vir
gini
aW
ashi
ngto
nW
est V
irgi
nia
Wis
cons
incr
i -4W
yom
ing
Stud
ent
mem
bers
hip
Tot
aleq
uipm
ent
expe
nditu
reO
ther
a/
Inst
ruct
ion-
rela
ted
tioni
nstr
uctio
n-re
late
d su
ppor
t ser
vice
s
Inst
ruct
ion
Stud
ent
supp
ort
serv
ices
b/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
c/
Scho
olG
ener
alad
min
istr
atio
n ad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceSt
uden
ttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es d
/
578,
580
$277
$254
$3$0
$3$1
$0$2
$13
SO47
2,39
423
213
629
112
42
2316
101,
655,
279
9012
371
102
211
87
135,
729
112
4632
07
31
173
3
616,
177
406
329
461
72
214
14
127,
329
305
172
420
83
259
127
819,
660
255
217
140
31
24
122
3,32
8,51
427
119
240
15
24
1114
443
6,55
418
815
517
52
10
36
1
94,7
7914
434
482
77
223
165
985,
346
437
320
351
112
221
366
810,
232
744
654
512
93
214
28
327,
540
123
3539
12
03
535
278
2,90
523
313
543
114
55
189
797
,172
344
180
552
94
445
424
a/O
ther
exp
endi
ture
s in
clud
ed f
ood
serv
ice,
ent
erpr
ise
oper
atio
ns, d
irec
t pro
gram
sup
port
. con
stru
ctio
n, c
omm
unity
ser
vice
s, a
nd d
irec
t cos
t pro
gram
s.b
/St
uden
t sup
port
ser
vice
s in
clud
ed s
taff
in a
ttend
ance
and
soc
ial w
ork
swim
s,gu
idan
ce, h
ealth
, psy
chol
ogy,
spe
ech
path
olog
y an
d at
xff.
..,N
ry, .
c /
Inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces
incl
uded
onl
y su
perv
isor
s of
inst
ruct
ion
(not
depa
rtm
ent c
hair
men
), c
urri
culu
m c
oord
inat
ors
and
inse
rvic
e tr
aini
ngst
aff,
sch
ool l
ibra
ry s
taff
, aud
iovi
sual
sta
ff, e
duca
tiona
l tel
evis
ion
staf
f, a
nd s
taff
eng
aged
in th
ede
velo
pmen
t of
com
pute
r-as
sist
ed in
stru
ctio
n.d/
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
res
earc
h ac
tiviti
es th
at d
id n
otsw
ear
in g
ener
al a
dmin
istr
atio
n.a!
Ala
bam
a re
port
ed e
xpen
ditu
res
of $
250,
169
thou
sand
for
oth
er e
quip
men
t exp
endi
ture
s. in
stru
ctio
n,st
uden
ts s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
f /
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
equi
pmen
t by
func
tion.
NC
ES
impu
ted
valu
es f
or a
ll fu
nctio
nsof
equ
ipm
ent.
9/A
rizo
na r
epor
ted
expe
nditu
res
of $
96,4
94 th
ousa
nd f
or e
quip
men
t for
inst
ruct
ion.
stu
dent
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,op
erat
ions
and
mai
nten
ance
, and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
amon
g th
ese
func
tions
.h
/C
onne
ctic
ut c
ould
not
rep
ort e
xpen
ditu
res
for
equi
pmen
t by
func
tion,
exc
ept f
or in
stru
ctio
n an
dot
her
equi
pmen
t exp
endi
ture
s. I
ES
impu
ted
valu
es f
or m
issi
ng f
unct
ions
of
equi
pmen
t.i /
Del
awar
e re
port
ed e
xpen
ditu
res
of $
9,15
5 th
ousa
nd f
or e
quip
men
t for
inst
ruct
ion,
stu
dent
ssu
ppor
t ser
vice
s, in
stru
ctio
nal s
taff
ssp
ort s
ervi
ces,
sch
ool a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,op
erat
ions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
ntw
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.j!
The
Dis
tric
t of
Col
umbi
a co
uld
not r
epor
t nce
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
for
stud
ent t
rans
port
atio
n. I
n th
e D
istr
ict o
f C
olum
bia,
pub
lic s
e*.0
0l s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
prov
ided
exc
ept f
or tr
ansp
orta
tion
of th
e di
sabl
ed.
k /
Flor
ida
repo
rted
exp
endi
ture
s of
$1,
413,
673
thou
sand
for
oth
er e
quip
men
t exp
endi
ture
s,in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff s
uppo
rt s
ervi
ces,
sch
ool a
dmin
istr
atio
n,ge
nera
l adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
ce, a
nd s
tude
nt tr
ansp
orta
tion.
Thi
s am
ount
was
dis
trib
uted
amon
g th
ese
func
tions
.I!
Ken
tuck
y re
port
ed e
xpen
ditu
res
of $
27,5
62 th
ousa
nd f
or e
quip
men
t for
all
inst
ruct
ion-
rela
ted
and
non(
nst
ruct
iong
elet
edfu
nctio
ns. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/M
assa
chus
etts
rep
orte
d ex
pend
iture
s of
$75
,069
thou
sand
for
aN
equ
ipm
ent.
Thi
s am
ount
was
dis
trib
uted
am
ong
aN f
unct
ions
of
equi
pmen
t.n/
New
Jer
sey
repo
rted
exp
endi
ture
s of
$19
0,85
4 th
ousa
nd f
or a
Neq
uipm
ent.
Thi
s am
ount
was
dis
trib
uted
am
ong
aN f
unct
ions
of
equi
pmen
t.o
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
13,8
09 th
ousa
nd f
or o
ther
equ
ipm
ent
expe
nditu
res,
inst
ruct
ion,
stu
dent
s su
ppor
t ser
vice
s, in
stru
ctio
nal s
taff
sup
port
ser
vice
s, s
choo
l adm
inis
trat
ion,
gene
ral a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
P/O
klah
oma
repo
rted
exp
endi
ture
s of
$2,
479
thou
sand
for
equ
ipm
ent f
or in
stru
ctio
nal s
taff
supp
ort s
ervi
ces
and
scho
ol a
dmin
istr
atio
n. T
his
amou
nt w
as d
iotr
ibut
ed a
mon
g th
ese
func
tions
.q
/T
enne
ssee
rep
orte
d ex
pend
iture
s of
$14
,767
thou
sand
for
equ
ipm
ent f
or in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
and
sch
ool a
dmin
istr
atio
n. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.N
OT
E:
Nat
iona
l tot
als
for
tota
l equ
ipm
ent,
othe
r, in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffse
rvic
es, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
cs,
stud
ent t
rans
port
atio
n, a
nd o
ther
sup
port
ser
vice
s w
ere
impu
ted
base
d on
cur
rent
year
dat
a du
e to
epa
ulet
cas
es in
Ala
bam
a, M
eeks
, Ari
zona
, Con
nect
icut
, Del
awar
e, F
lori
da, K
entu
cky,
Mas
sach
uset
ts, N
ew J
erse
y, N
ew M
exic
o, O
klah
oma,
and
Ten
ness
ee.
xunc
eU
.S. D
epar
tmen
t of
Edu
catio
n, N
atio
nal C
ente
r fo
r E
duca
tion
Stat
istic
s, C
omm
on C
ore
ofD
ata,
'Nat
iona
l Pub
lic E
duca
tion
Fina
ncia
l Sur
vey.
141f
)
Tab
le 3
3.-P
erce
ntag
e di
stri
butio
n of
exp
endi
ture
s fo
r eq
uipm
ent f
or in
stru
ctio
n, in
stru
ctio
n- r
elat
ed, a
nd n
onin
stru
ctio
n-re
late
d su
ppor
t ser
vice
sub
func
tions
as
a pe
rcen
tage
of
tota
l exp
endi
ture
s fo
rpu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stat
e:Sc
hool
yea
r 19
89-9
0
Tot
aleq
uipm
ent
Stat
eex
pend
iture
Oth
er a
/
Inst
ruct
ion-
rela
ted
Non
inst
ruct
km-r
elat
ed s
uppo
rt s
ervi
ces
Inst
ruct
ion
Stud
ent
supp
ort
serv
ices
b/
Inst
ruct
iona
lst
aff
supp
ort
serv
ices
cl
Scho
olad
min
istr
atio
nG
ener
alad
min
istr
atio
n
Ope
ratio
nsan
dm
aint
enan
ceSt
uden
ttr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es d
/
Uni
ted
Stat
es6.
74.
80.
80.
00.
20.
10.
00.
30.
30.
2
Ala
bam
a e/
10.9
8.0
1.3
0.1
0.3
0.0
0.1
0.0
0.8
0.3
Ala
ska
f/5.
94.
00.
80.
00.
20.
10.
00.
30.
30.
2
Ari
zona
g/
17.4
13.6
1.7
0.1
0.4
0.1
0.1
0.7
0.4
0.3
Ark
ansa
s7.
24.
90.
90.
00.
10.
00.
10.
40.
80.
0C
alif
orni
a8.
06.
10.
80.
00.
20.
10.
00.
20.
20.
4
Col
orad
o6.
95.
30.
60.
00.
10.
10.
00.
20.
50.
1
Con
nect
icut
h/
2.3
0.5
0.6
0.0
0.2
0.1
0.0
0.4
0.3
0.2
Del
awar
e il
6.2
4.7
0.7
0.0
0.1
0.0
0.0
0.3
0.3
0.1
Dis
tric
t of
Col
umbi
a V
1.1
0.0
0.1
0.1
0.3
0.3
0.0
0.2
0.0
0.1
Flor
ida
k/15
.210
.31.
70.
10.
40.
10.
10.
70.
71.
1
Geo
rgia
11.7
9.4
0.8
0.0
0.2
0.1
0.0
0.2
0.8
0.2
titH
awai
i9.
57.
01.
50.
00.
20.
00.
00.
40.
00.
4co
Idah
o7.
75.
21.
30.
00.
10.
10.
00.
50.
40.
1
Illin
ois
5.6
3.5
0.7
0.0
0.1
0.1
0.0
0.6
0.4
0.2
Indi
ana
7.5
5.7
0.4
0.0
0.3
0.0
0.0
0.4
0.6
0.1
Iow
a5.
73.
60.
80.
20.
20.
00.
10.
20.
60.
0K
ansa
s9.
86.
51.
10.
10.
10.
10.
30.
70.
60.
3K
entu
cky
I/4.
22.
40.
40.
00.
20.
10.
10.
40.
40.
2L
ouis
iana
4.5
3.2
0.7
0.0
0.0
0.1
0.0
0.2
0.2
0.1
Mai
ne3.
01.
30.
80.
00.
00.
10.
00.
30.
50.
0
Mar
ylan
d6.
45.
40.
40.
00.
00.
10.
00.
20.
20.
1
Mas
sach
uset
ts m
/1.
51.
10.
20.
00.
00.
00.
00.
10.
10.
0
Mic
higa
n5.
94.
10.
50.
10.
10.
10.
10.
30.
50.
1
Min
neso
ta9.
98.
30.
60.
00.
40.
00.
00.
10.
40.
1
Mis
siss
ippi
4.3
2.1
0.7
0.0
0.3
0.0
0.1
0.4
0.6
0.1
Mis
sour
i10
.97.
00.
80.
00.
20.
10.
12.
10.
40.
2M
onta
na4.
92.
71.
10.
00.
10.
00.
10.
10.
80.
0N
ebra
ska
8.1
6.3
0.9
0.0
0.1
0.0
0.1
0.3
0.3
0.1
Nev
ada
4.3
1.8
1.2
0.0
0.1
0.0
0.0
0.2
0.8
0.2
New
Ham
pshi
re4.
02.
80.
70.
00.
10.
10.
00.
20.
10.
0
New
Jer
sey
n/2.
41.
70.
30.
00.
10.
00.
00.
10.
10.
1
New
Mex
ico
of1.
30.
90.
10.
00.
00.
00.
00.
10.
20.
0N
ew Y
ork
3.7
2.5
0.7
0.0
0.2
0.0
0.0
0.1
0.1
0.1
Car
olin
a10
.59.
00.
60.
00.
00.
00.
00.
10.
80.
0N
orai
Dak
ota
3.9
1.5
1.1
0.0
0.1
0.1
0.1
0.4
0.5
0.1
Ohi
o4.
62.
30.
90.
10.
30.
10.
00.
40.
40.
1
Tab
le 3
3.-P
erce
ntag
e di
strib
utio
n of
exp
endi
ture
s fo
r eq
uipm
ent f
or in
stru
ctio
n, in
stru
ctio
n-re
late
d, a
nd n
onin
stru
ctio
n-re
late
dsu
ppor
t ser
vice
sub
func
tions
as
a pe
rcen
tage
of t
otal
exp
endi
ture
s fo
rpu
blic
ele
men
tary
and
sec
onda
ry e
duca
tion,
by
subf
unct
ion
and
stat
e: S
choo
l yea
r 19
89-9
0--C
ontin
ued
Sta
te
Tot
aleq
uipm
ent
expe
nditu
reO
ther
a/
Inst
ruct
ion-
rela
ted
Non
inst
ruct
ion-
rela
ted
supp
ort s
ervi
ces
Inst
ruct
ion
Stu
dent
supp
ort
serv
ices
b/
Inst
ruct
iona
lst
aff s
uppo
rtse
rvic
es c
/S
choo
lad
min
istr
atio
n
Ope
ratio
nsG
ener
alan
dS
tude
ntad
min
istr
atio
nm
aint
enan
cetr
ansp
orta
tion
Oth
ersu
ppor
tse
rvic
es d
/
Okl
ahom
a p/
7.5
6.9
0.1
0.0
0::
0.0
0.0
0.0
0.4
0.0
Ore
gon
4.4
2.6
0.6
0.0
0.2
0.1
0.0
0.4
0.3
0.2
Pen
nsyl
vani
a1.
40.
20.
60.
00.
20.
00.
00.
20.
10.
1R
hode
Isla
nd1.
80.
80.
50.
00.
10.
10.
00.
30.
00.
0
Sou
th C
arol
ina
9.4
7.7
1.1
0.0
0.2
0.0
0.0
0.3
0.0
0.1
Sou
th D
akot
a7.
94.
51.
10.
00.
20.
10.
01.
50.
30.
2T
enne
ssee
q/
6.7
5.6
0.4
0.0
0.1
0.0
0.1
0.1
0.3
0.1
Tex
as6.
14.
40.
90.
00.
10.
00.
10.
20.
30.
1U
tah
6.7
5.5
0.6
0.2
0.1
0.0
0.0
0.1
0.2
0.0
Ver
mon
t2.
40.
60.
80.
00.
10.
10.
00.
40.
30.
1V
irgin
ia8.
36.
10.
70.
00.
20.
00.
00.
40.
70.
2W
ashi
ngto
n14
.412
.61.
00.
00.
20.
10.
00.
30.
00.
2W
est V
irgin
ia2.
80.
80.
90.
00.
10.
00.
10.
10.
80.
0un
Wis
cons
in4.
32.
50.
80.
00.
20.
10.
10.
30.
20.
1to
Wyo
min
g6.
23.
21.
00.
00.
20.
10.
10.
80.
70.
1
a!O
ther
exp
endi
ture
s in
clud
ed fo
od s
ervi
ce, e
nter
pris
e op
erat
ions
, dire
ct p
rogr
am s
uppo
rt, c
onst
ruct
ion,
com
mun
ity s
ervi
ces,
and
dire
ctco
st p
rogr
ams.
b /
Stu
dent
sup
port
ser
vice
s in
clud
ed s
taff
in a
ttend
ance
and
soc
ial w
ork
serv
ices
, gui
danc
e, h
ealth
, psy
chol
ogy,
spe
ech
path
olog
y an
d au
diol
ogy.
c /
Inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s in
clud
ed o
nly
supe
rvis
ors
of in
stru
ctio
n (n
ot d
epar
tmen
t cha
irmen
), c
urric
ulum
coo
rdin
ator
s an
d be
anie
str
aini
ngst
aff,
scho
ol li
brar
y st
aff,
audi
ovis
ual s
taff,
edu
catio
nal t
elev
isio
n st
aff,
and
staf
f eng
aged
in th
e de
velo
pmen
t of c
ompu
ter-
assi
sted
inst
ruct
ion.
d /
Oth
er s
uppo
rt s
ervi
ces
incl
uded
bus
ines
s of
fice
and
rese
arch
act
iviti
es th
at d
id n
ot a
ppea
r in
gen
eral
adm
inis
trat
ion.
e/A
laba
ma
repo
rted
exp
endi
ture
s of
$25
0,16
9 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, a
nd o
ther
sup
port
ser
vice
s.T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ose
func
tions
.f /
Ala
ska
coul
d no
t rep
ort e
xpen
ditu
res
for
equi
pmen
t by
func
tion.
NC
ES
impu
ted
valu
es fo
r al
l fun
ctio
ns o
f equ
ipm
ent.
91A
rizon
a re
port
ed e
xpen
ditu
res
of $
96,4
94 th
ousa
nd fo
r eq
uipm
ent f
or in
stru
ctio
n, s
tude
nt s
uppo
rt s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ivn,
gen
eral
adm
inis
trat
ion,
oper
atio
ns a
nd m
aint
enan
ce, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.h
/C
onne
ctic
ut c
ould
not
rep
ort e
xpen
ditu
res
for
equi
pmen
t by
func
tion,
exc
ept f
or in
stru
ctio
n an
d ot
her
equi
pmen
tex
pend
iture
s. N
CE
S im
pute
d va
lues
for
mis
sing
func
tions
of e
quip
men
t.i /
Del
awar
e re
port
ed e
xpen
ditu
res
of $
9,15
5 th
ousa
nd fo
r eq
uipm
ent f
or in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s, 'M
oot a
dmin
istr
atio
n, g
ener
al a
dmin
istr
atio
n,op
erat
ions
and
mai
nten
ance
, stu
dent
tran
spor
tatio
n, a
nd o
ther
sup
port
ser
vice
s. T
his
amou
nt w
as d
istr
ibut
edam
ong
thes
e fu
nctio
ns.
The
Dis
tric
t of C
olum
bia
coul
d no
t rep
ort n
onin
stru
ctio
nrel
ated
sup
port
ser
vice
s fo
r st
uden
t tra
nspo
rtat
ion.
In th
e D
istr
ict o
f Col
umbi
a,pu
blic
sch
ool s
tude
nts
used
pub
lic tr
ansp
orta
tion,
and
free
pub
lic s
choo
l bus
ing
com
para
ble
to p
ract
ices
in o
ther
sta
tes
was
not
pro
vide
d ex
cept
for
tran
spor
tatio
n of
the
disa
bled
.k
/F
lorid
a re
port
ed e
xpen
ditu
res
of $
1,41
3,67
3 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gene
ral a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, and
stu
dent
tran
spor
tatio
n. T
his
amou
nt w
as d
istr
ibut
edam
ong
thes
e fu
nctio
ns.
I/K
entu
cky
repo
rted
exp
endi
ture
s of
$27
,562
thou
sand
for
equi
pmen
t for
all
Inst
ruct
ion-
Wal
ed a
nd n
onin
stru
ctio
n-re
late
d fu
nctio
ns. T
his
amou
ntw
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.m
/M
assa
chus
etts
rep
orte
d ex
pend
iture
s of
$75
,069
thou
sand
for
all e
quip
men
t. T
his
amou
nt w
as d
istr
ibut
edam
ong
all f
unct
ions
of e
quip
men
t.n
/N
ew J
erse
y re
port
ed e
xpen
ditu
res
of $
190,
654
thou
sand
for
all e
quip
men
t. T
his
amou
nt w
as d
istr
ibut
edam
ong
all f
unct
ions
of e
quip
men
t.o
/N
ew M
exic
o re
port
ed e
xpen
ditu
res
of $
13,6
09 th
ousa
nd fo
r ot
her
equi
pmen
t exp
endi
ture
s, in
stru
ctio
n, s
tude
nts
supp
ort s
ervi
ces,
inst
ruct
iona
l sta
ff su
ppor
t ser
vice
s, s
choo
l adm
inis
trat
ion,
gene
ral a
dmin
istr
atio
n, o
pera
tions
and
mai
nten
ance
, and
oth
er s
uppo
rt s
ervi
ces.
Thi
s am
ount
was
dis
trib
uted
amon
g th
ew fu
nctio
ns.
p /
Okl
ahom
a re
port
ed e
xpen
ditu
res
of $
2,41
9 th
ous
and
for
equi
pmen
t for
inst
ruct
iona
l sta
ffsu
ppor
t ser
vice
s an
d sc
hool
adm
inis
trat
ion.
Thi
s am
ount
was
dis
trib
uted
am
ong
thes
e fu
nctio
ns.
q /
Ten
ness
ee r
epor
ted
expe
nditu
res
of $
14,7
67 th
ousa
nd fo
r eq
uipm
ent f
or in
stru
ctio
n, in
stru
ctio
nal s
taff
supp
ort s
ervi
ces,
and
sch
ool a
dmin
istr
atio
n. T
his
amou
nt w
as d
istr
ibut
ed a
mon
g th
ese
func
tions
.N
OT
EN
atio
nal t
otal
s fo
r to
tal e
quip
men
t, ot
her,
Inst
ruct
ion,
stu
dent
sup
port
ser
vice
s, in
etno
tione
l sta
ff se
rvic
es, s
choo
l adm
inis
trat
ion,
gen
eral
adm
inis
trat
ion,
ope
ratio
ns a
nd m
aint
enan
ce,
stud
ent t
rans
port
atio
n, a
nd o
ther
sup
port
ser
vice
s w
ere
impu
ted
base
d on
cur
rent
year
dat
a du
e to
ow
lsl c
ases
in A
laba
ma,
Ala
ska,
Ariz
ona,
Con
nect
icut
, Del
awar
e, F
lorid
a, K
entu
cky,
Mas
sach
uset
ts, N
ew J
erse
y, N
ew M
exic
o, O
klah
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Table 34.-Current expenditures for food services operations and enterprise operations subfunctions for pubiic alimentary and secondary schools,by subfunctico and stale: School year 190990 (In Ovando of dollars)
a/ Equipment expenditures were not included in this total.NOTE: Current expenditures for food service and enterprise operations reported here may differ from those reported in table 10 due to rounding.SOURCE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public EducationFinancial Survey.'
1 7
Table 35.-Current openditures per pupa in membership for food services operations and enWpriso operations subfunctions, andstudent mernbership for public elementary and secondary schools, by subfunction and Mass: School year 1909-90
a/ Equipment expenditures were not Included in this total.NOTE: Current expenditures per pupil for food service and eneterprbe operations twirled hire may differ from those reported
in table 11 due to rounding.SOURCE U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National PublicEducation Fr racial Survey.'
ln 361
TOM 36.-Pettentage distribution of expenditures for food minims operations and enterprise operations subfunctions as a percentage oftotal current expenditures for public elementary and secondary schools, by soblunction and state: School year 1989-90
Equipment expenditures were not included in this total.N31E: Percentage distribution of food services and enterprise operations expenditures as a percentage of total current expenditures
reported here may differ from those reported In table 12 due to rounding.SOURCE U.S. Departme nt of Education, National Center for Education Statistics, Common Core of Data, National Public Education Financial Survey.'
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Table 37.-Current expenditures for direct program support by the state for or on behalf of the local education agency for public elementaryand secondary education, by subfunction and state: School year 1909-90 On thousands of dolars)
StateTotal direct
program support a/ TextbooksStudent
transportationEmployeebenefits Other
United States $6,690,948 $243,669 $42,817 $5,806,467 $597,995
a/ Expenditures by the state for/or on the behalf of the LEA, or contributions of equipment or supplies which did not flow throughthe local school district.
NOTE: Current expenditures for direct program support reported hare may differ from those reported in table 10 due to rounding.some U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
631 1 0
Table 30.-Current expendkuree per pupil in membership for direct program support by the stale for or on behalf of the local oducabonagency.and student membership for public elementary and secondary education, by subfunction and slats: School year 1989-90
a/ Expenditures by the state for/or on the behalf of the LEA, or contributions of equipment or supplies which did not flow throughthe local school district.
NME: Current expenditures per pupil for direct program support reported We may differ from those reported in table 11 due to rounding.ECLFCE U.S. Department of Education, National Canty for Education Statistics, Common Core of Data, 'National Public Education Financial Surary'
Table 40.-Expenditures for facilities acquisition and construction services, and debt service for public elementary and secondary education,by subfunction and state: School year 1909-90 (In thousands of dollars)
State
Facilities acquisition an' construction Debt service
TotalNon-propertyexpenditures
Propertyexpenditures Equipment
Long-terminterest
Redemptionof principal
United States $14,003,010 $4,026,200 $8,776,600 $1,200,210 $3,636,472 $4,326,632
a/ California reported expenditures of $337,723 thousand for debt service of both long-tem interest and redemption of principal.NCES distributed this total between long-term interest and redemption of principal.
b / The District of Columbia's expenditures for facilities acquisition and construction services for education were inseparable from other city serviceexpenditures for the same purpose. Only non-property expenditures, that is, expenditures for the school system operations and maintenancestaff to perform renovations and repairs were reported. The District of Columbia could not report property expenditures, equipment,long-term interest, or redemption of principal. NCES imputed values for the debt service functions.
c / Washington reported expenditures of $467,272 thousand for facilities acquisition and construction for both property andnon-property expenditures. NCES distrbuted this total to property and non-property evendltures.
--- Data missing or not available.NOTE: National totals for non-property expenditures, long -term interest, and redemption of principal were imputed based on current year data.SOURCE: U.S. Department of Education, National Center for Education Statistics, Comm Core of Data, 'National Public Education Financial Survey.'
66
Table 41.-Expenditures per pupil in membership for facilities acquisition and construction services, and debt service, and student membershipfor public elementary and seconday education,by subfunction and state: School year 1989-90
StateStudent
membership
Facilities acquisition and construction Debt service
TotalNon-propertyexpenditures
Propertyexpenditures Equipment
Long-terminterest
Redemptionof principal
United States 40.542,707 $345 $99 $216 $30 $90 $107
a/ California reported expenditures of $337,723 thousand for debt service of both tong-term interest and redemption of principal.NOES distributed this total between long-term interest and redemption of principal.
b / The District of Columbia's expenditures for faceless acquisition and construction services for education were inseparable from other city serviceexpenditures for the earns purpose. Only non-property expondkurtm, that is, expenditures for the school system operations and maintenancestaff to perform renovations and repairs were reported. The District of Columbia could not report properly expenditures, equipment,longterm interest, or redemption of principal. NCES imputed values for the debt service functions.
c / Washington reported expenditures of $467,272 thousand for faceless acquisition and construction for both property andnon-property expenditures. NCES distributed this total to properly and non-property expenditures.
--- Data missing or not available.NOTE: National totals for non-property expenditures, long-term interest, and redemption of principal were imputed based on current year data.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data. 'National Public Education Financial Survey.'
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Table 42.--Percentage distribution of expenditures for facilities acquisition and construction services, and debtservice as a percentage of totalexpenditures for public elementary and secondary education, by subfunction and state: School year 1989-90
State
Facilities acquisition and construction Debt service
a/ California reported expenditures of $337,723 thousand for debt servii,e of both long-term interest and redemption of printkal.NCES distributed this total between long-term interest and redemption of principal.
b/ The District of Columbia's expenditures for facilities acquisition and construction services for education were inseparable from other city serviceexpenditures for the same purpose. Only non-property expenditures, that is, expenditures for the school system operations and maintenancestaff to perform renovations and repairs were reported. The District of Columbia could not report property expenditures, equipmem,long term interest, or redemption of principal. NCES imputed values for the debt service functions.
c / Washington reported expenditures of $467,272 thousand for facilities acquisition and construction for both property andnon-property expenditures. NCES distributed this total to property and non - property expenditures.
--- Data missing or not available.NOTE: National totals for non-property expenditures, long-term interest, and redemption of principal were imputed based on current year data.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, National Public Education Financial Survey'
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Table 43.--Current expenditures for community services and direct cost programs for other than pubic elementaryand ssccodaly education, by function and state: School_year 198940 (In thousands of dollars)
State
Totalother than
publicCommunityservices a/
Non-publicschool
programsAdult
educationCommunity
colleges Other
United States $2,968,832 $891,870 $417,262 $1,277,986 $11,555 $370,158
a/ The number for total community service expenditures differs from a previously published estimate of total community services as the resultof the correction of a calculation error. The original number (892,116 thousand) appears in table 14 of the NCES E.D. Tabs publication,
. 111. g:bi Connecticut could not report community service expenditures. NCES imputed the value for this Kam.SOURCE: U.S. Department of Education, '4ational Cantor for Education Statistics. Common Core of Data, 'National Public Education Financial Survey
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BESi
Table 44.-Current expentlihrree per pupil in membership for correnuity sentose and deed costprograms for other than public eismsnlaryand secondary education, and student marriberstdp, by fundian and stele: School year 1989-90
a/ The number for total community service expenditures Men from a previously publishod estimate of total community services as ihe resultof the correction of a calculation error. The original number (892,116 thousand) appears in table 14 of the NCES E.D. Tabs pubic *don,t t . , ,
b/ Connecticut could not report community sanize expendNures. NCES imputed the value for this item.SOURCE: U.S. Department cf Education, National Canter for EducAtIon UMW" Common Core of Data, 'NationalPublic Education Financial Survey.
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Table 45.-Percentage distribution of current expenditures for community services and direct cost programs for other than public Momentary andsecondary education as a percentage of total current expenditures, by function and state: School year 1989-90
a/ The number for total community service expenditures differs from a previously published estimate of total community 'services as the resultof the correction of a calculation any. The original number (892,116 thousand) appears in table 14 of the NCES E.D. Tabs publication,
I I . I I 1. 11. 1 1 . .1 .. .t.1 2b/ Connecticut could not report community solvkci expenditures. NCES Imputed the value for this item.SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data, 'National Public Education Financial Survey.'
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Methodology
The source of data for this report is "The National Public Education Financial Survey"of the CCD series. The survey is one component of the Common Core of Data (CCD)surveys conducted annually by NCES, which provide basic descriptive informationregarding the numbers of students and staff and the financing of public elementary andsecondary schools. In compiling these fiscal data from administrative record systems,each state education agency (SEA) obtains data from the local education agencies(LEAs) that operate public schools. Each SEA may edit or examine the individual LEAreports before computing state totals. The reporting of fiscal data a year after the schoolyear permits state administrative agencies to obtain audited fiscal LEA data. Responsesto these surveys were due to NCES March 15, 1991, from SEAs in the 50 states, theDistrict of Columbia, and the five outlying areas under U.S. jurisdiction. The datareported to NCES were edited, corrected if necessary, and incorporated into the file asof September 4, 1991.
Variation in state reports. The CCSSO publication, in November, 1987, ofRecommendations for Improving the National Education Fiscal Database, demonstratedthat states differed widely in which Federal accounting handbook (1957, 1973, 1980) wasin use in reporting expenditures to NCES. The differences in these handbooks are by nomeans trivial. For example, the 1957 handbook instructs states to report all schooladministration expenditures with instructional expenditures while these are explicitlyseparated in later handbooks. Exhibit 1 demonstrates the diversity of accountingpractices in states in 1987. NCES republished Financial Accounting for Local and StateSchool Systems in 1990, updating sections to bring the 1980 handbook to current GAAP(generally accepted accounting principles) standards, and to clarify such definitions ascurrent expenditures. It is important to note the. several states (Oklahoma, Iowa,Virginia and New Jersey) either have changed their chart of accounts to correspond tothe 1990 Federal accounting handbook, or are in the process of doing so.
FEDERAL ACCOUNTING HANDBOOK USED BY STATESAs Reported in State Accounting Manuals
Handbook
IIN 3 lInd Ise Won (2910)111 II Ilevisad (1973)IV II (1957)II Usage* INA& 9yelson
Exhibit 1 1 1 9
Crosswalks. In its fiscal redesign effort, NCES proposed an accounting mechanismthat would serve two functions: it would permit some states to report according to themost recent Federal accounting handbook, while not changing their existing stateaccounting system; and for other states, it would identify the differences between thestate accounting system and the Federal handbook, create prorations (imputations) forthese items, and provide a transition period for a state which wishes to modify itscollection practices so that it could more accurately report according to the most recentFederal accounting handbook, rather than utilizing prorations.
Two examples may explain how the crosswalk works. Suppose that a state educationagency knows the total expenditure for all employee benefits by school districts in thestate for all employees, but cannot separate those benefit expenditures into the Federalaccounting handbook functions of instruction, school administration, centraladministration, operation and maintenance, etc. The crosswalk mechanism allocatesportions of the expenditure for all employee benefits to instruction, schooladministration, and the other categories in the Federal accounting handbook, based uponan estimate of the percentages in some other category, such as instruction, that the statedoes collect the detail for. NCES would note in its publications that these detailedexpenditures had been imputed. The accuracy of the total expenditures would not beaffected by this procedure, as the total expenditures for employee benefits are alreadyknown, however, NCES would create detail where none was reported.
State Accounting System
Instruction (1000) -------->
Salaries (100)
Benefits (200)
PurchasedServices (300-500)
School Buses (600)
16 th0:11bOVO exartiple: the state eecoU6 'nexcept` for:ixrenditifrei*Se O iiin.: ii0461166:. The`':crosswalk A.. , ..:::,
banaportatiOn,.prOberty;;400
Exhibit 2
A-2
A second crosswalk example, shown in Exhibit 2, may have an effect upon statereporting. Here the state accounting system permits the purchase of school buses to beincluded in current expenditures for instruction. However, in the Federal accountinghandbook, it is not appropriate to treat property (equipment) expenditures as currentexpenditures. The crosswalk moves this item from instruction to transportation, andfrom current expenditure instructional expenditures to property expenditures (totalexpenditures).
The crosswalk contractor, using FY1987 through FY1989 fiscal data, was able toconstruct computer crosswalks for about 37 states, which were delivered to NCES inDecember, 1990. Four states chose to create their own crosswalk: California; Hawaii;Minnesota; and Missouri. Eight states had state accounting systems so different from theFederal accounting handbook that the contractor was unable to complete computercrosswalking programs for them. These "uncrosswalkable" states were: Alaska; Arizona;Connecticut; Delaware; District of Columbia; New Jersey; New Mexico; Tennessee.
Imputed data. In cases in which a state reporting system combined subfunctions orobjects, national totals were imputed by distributing the aggregate across combinedcategories proportional to the distribution based on data from all reporting states andthe District of Columbia. In other cases, where the missing fiscal data resulted from aparticular subfunction being supported by another government agency, expenditures wereimputed based on the current year data. The imputation was based on data from onlythose states that supported the expenditure subfunction through public education funds.States with no such expenditures, such as those in which facilities acquisition is theresponsibility of parent governments, were considered qualitatively different from thosethat reported some public education expenditure greater than zero for facilitiesacquisition. For example, the total ratio of facilities acquisition to total currentexpenditures for states reporting facilities acquisition greater than zero was determined.Imputed amounts for states reporting missing values for facilities acquisition werederived by multiplying this ratio by total current expenditures for those states.
There were two basic imputation procedures: distribution, in which a valuereported for one item was distributed among one or more other items; and imputation,where a number was imputed without any change to other reported values. Whiledistribution is common throughout the tables, imputation was implemented for onlythree fiscal items, none of which affected total current expenditures: other sources ofrevenue (6 states), facilities acquisition and construction (1 state) and debt service (2states). Unless otherwise specified, all distributions were based on the mean distributionfrom states that reported all items involved in the distribution operation.
Connecticut fiscal data posed a unique reporting problem. The state educationagency was unable to provide NCES with object-level (salaries, fringe benefits, purchasedservices, supplies, equipment) detail, reporting only function-level (instruction)aggregates. 'Theses function totals were distributed across their objects based on the
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mean distribution of all 50 states (and D.C.) after the other distributions had takenplace.
Effects of Survey Change. The FY 1990 fiscal data reflect two major changes inSEA reports. The first is the introduction of the expanded fiscal instrument, "TheNational Public Education Financial Survey', which collects more detailed informationthan did its predecessor, "Revenues and Current Expenditures for Public Elementary andSecondary Education," used from 1982 through 1988. The second innovation isindividualized "crosswalk" procedures that convert a state's existing accounting reports tothe federal standard, as indicated in Financial Accounting for Local and State SchoolSystems, 1990."
Because of these substantial changes in detail and comparability, readers arecautioned not to compare revenue and expenditure numbers appearing in tables in thispublication for fiscal year 1990 with earlier NCES publications.
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Definitions
The following list defines the key terms used in this report:
CommunityExpenditures for community services to students, staff, and communityresidents. Examples are community swimming pools, day care centers, orrecreation or transportation programs for the elderly. These are provided by agovernmef.t.al entity as services, and are not run as businesses. Propertyexpenditures (vehicles, equipment, furniture, etc.) are not included.
Core educational expenditure-Current expenditures for instruction, student support services (health,attendance, guidance, spcech), and instructional staff support services(curricular development, in-staff training, and educational media, includinglibraries). Excluded are school administration expenditures, generaladministration, busine.ls functions, operation and maintenance, studenttransportation, food service, enterprise, and community services operations.The use of the term "core" is designed to reflect the central purpose of the localeducation agency, which is to educate children. Some readers whophilosophically differ with this interpretation may wish to add expenditures forstudent transportation, or food service, or school administration, if they believethese functions should be included in the central purpose of the local educationagency. The publication makes explicit expenditures excluded from the coreexpenditures precisely for this purpose.
Current expenditures-Current expenditures are those for the day-to-day operation of the school.Expenditures for the categories of instruction, support services, andnoninstructional expenditures for salaries, employee benefits, purchasedservices, and supplies. Also included are payments by the state made for or onbehalf of school systems. This does not include expenditures for debt service,capital outlay, or property (i.e., equipment). Direct cost (Head Start, adulteducation, community colleges, etc.) and community services expenditures arenot included.
Debt service expenditures-Expenditures paid (principal and interest) for local education agency long-term(exceeding one year) loan obligations.
Dependent school system-A dependent school system that cannot to be identified as a separategovernment entity, because it is not administratively and fiscally independent ofa parent government.
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Direct cost expenditures-Expenditures made by LEAs for programs that are not considered part ofpublic pre-K through 12 educational programs. Examples are expenditures for:adult education, community colleges, and nonpublic school programs such ascompensatory education programs for both public and private students.
Direct support expenditures- -Expenditures made by a state for the benefit of the LEA, or contributions ofequipment or supplies. Such expenditures include those for the employer'scontribution to LEA staff state pension funds, and contributions of property(equipment) and supplies such as school buses and textbooks.
Employee benefits --Amounts paid by the school district on behalf of employees; these amounts arenot included in gross salary, but are in addition to that amount. Such paymentsare fringe benefit payments and, while not paid directly to employees,nevertheless are part of the cost of personal services. Employee benefitsinclude: group insurance; social security contributions; retirement contributions;tuition reimbursement; unemployment compensation; workmen's compensation;and other employee benefits, such as accrued amounts for "unused sick leave."
Enterprise operations-Activities that are financed and operated in a manner similar to privatebusiness enterprises - where the stated intent is that the costs are financed orrecovered primarily through user charges.
Equipment expenditures- -Expenditures for the initial and additional purchase and replacement ofequipment, such as machinery, furniture and fixtures, and vehicles; for allfunctions: instruction, support services, noninstruction, direct program support,facilities acquisition, community services and direct cost programs.
Expenditures by the state for/on behalf of school districts-Payments made by a state for the benefit of the LEA, or contributions ofequipment or supplies. Such expenditures include the payment of a pensionfund by the state on behalf of an LEA employee for services rendered to theLEA; contributions of fixed assets (property, plant, and equipment) such asschool buses and textbooks.
Facilities acquisition and construction (nonproperty expenditures)-Buildings built and alterations performed by the LEA's own staff. Does NOTinclude expenditures for land and improvements, or for acquiring existingbuildings, or for equipment.
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Facilities acquisition and construction (property expenditures)-Expenditures for equipment for facilities, facilities acquisition and constructionsservices for property only. This includes expenditures for: a)buildings built andalterations performed by contractors, b) the purchase of land and landimprovements, also assessments against LEAs for capital improvements, c)acquiring existing buildings, such as installment and lease payments, and d) theinitial, additional, and replacement items of equipment, such as machinery,furniture and fixtures, and vehicles.
Fiscal year-The 12 -month period beginning July 1 and ending June 30. States that are ona different fiscal year either adjust their data submissions to correspond to theNCES definition or repott data as is and note in a cover letter that the datarepresent transactions occurring during a defined fiscal year.
Food services- -Activities concerned with providing food to students and staff in a school orschool district. This service area includes preparing and serving regular andincidental meals, lunches, or snacks in connection with school activities andfood delivery.
Fiscal year-For most SEAS and LEAs, the 12-month period beginning July 1 and endingJune 30.
Interest on debt- -Debt services payments for interest on bonds and notes for obligationsexceeding one year. This does not include payments on the redemption ofprincipal.
Instructional expenditures-Expenditures for activities dealing directly with the interaction between studentsand teachers (salaries, including sabbatical leave, employee benefits, purchasedinstructional services and supplies).
Instruction-related expenditures-Instruction- related expenditures include expenditures for instruction (teach rsand teachers' aides), student support services (attendance, guidance, speech andhealth), and instructional staff support services (curricular development, in-stafftraining, supervisors of instruction, and educational media, including libraries).
K-Kindergarten.
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Membership-The count of students on the current roll taken on the school day closest toOctober 1 by using either 1) the sum of original entries and reentries minustotal withdrawals, or 2) the sum of the total present and the total absent.
Noninstruction-related expendituresReaders intimately acquainted with the Federal chart of accounts handbook,Financial Accounting for Local and State School Systems, 1990, will also noticea subtle change in the tabular displays. The handbook uses the term "non-instruction" to describe only expenditures for food service, community servicesand enterprise expenditures (run like a private business within the local schooldistrict). This has been a source of confusion to the public in NCES publishedfinancial reports. As a result, expenditures have been grouped into twocategories in the tabular displays: "instruction-related expenditures" and "non-instruction-related". Non-instruction-related includes expenditures fir schooladministration, central office, business office and school board administration,operations and maintenance, student transportation, food service and enterpriseand other incidental support services. It is hoped that this will eliminateconfusion by the public in reading the tables. Expenditures for food serviceoperations and other auxiliary enterprise operations (bookstore andinterscholastic athletics), excluding community services (e.g., child care orswimming pool).
Parent government- -A county, municipal, township, or state government to a dependent schoolsystem. A dependent school system lacks sufficient autonomy to be identifiedas a separate government entity.
Eli--Prekindergarten.
prekindergarten students- -Those students who are enrolled in a group or class that is part of a publicschool program taught during the year or years preceding kindergarten,excluding Head Start students.
Public elementary-secondary education expenditures-Current expenditures for pre-kindergarten through grade 12 for regularelementary/secondary programs, special education and vocational education,and summer school (even when students pay tuition to attend), as well asexpenditures for student and staff breakfast and lunches, cocurricular activitiesand athletics. Head Start, adult education, community colleges and communityservices expenditures are not included.
B-4
Pughastsistaxicsa--Services which by their nature can be performed only by persons or firms withspecialized skills and knowledge. While a product may or may not result fromthe transaction, the primary reason for the purchase is the service provided.Included are the professional and technical services of architects, engineers,auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants,etc.
Revenues- -Increases in the net current assets of a government fund type from other thanexpenditure refunds and residual equity transfers. Reported as revenues fromlocal, intermediate, state and federal sources.
Revenues from federal sources- -Includes direct grants-in-aid from the federal government; federal grants-in-aidthrough the state or an intermediate agency; and other revenue such as thatreceived in lieu of taxes because the tax base was not subject to taxation.
Revenues from intermediate sources-Revenues from an educational government agency, which should haveindependent fund-raising capability, that is not a local education or state agency(e.g., New York's Board of Cooperative Educational Services, or BOCES).
Revenues from local sources-Revenues from local government or other or other local sources, including localproperty and non-property tax revenues; tuition; transportation; revenues fromfood services, student activities, and textbook sales; donations; and propertyrentals.
Revenues from state sources-Revenues from a state government source, including those that can be usedwithout restriction; those for categorical purposes; revenues in lieu of taxation.
Revenues from the state for/on behalf of school districts--Payments or contributions of equipment or supplies made by a state for thebenefit of the LEA. Such revenues include the payment of a pension fund bythe state on behalf of an LEA employee for services rendered to the LEA;contributions of fixed assets (property, plant, and equipment) such as schoolbuses and textbooks.
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Salaries--Amounts paid to both permanent and temporary school district employees,including personnel substituting for those in permanent positions. This includesgross salary for personal services rendered while on the payroll of the schooldistrict.
Salaries for instruction- -Includes gross salary of regular and part-time teachers, teachers' aides,homebound teachers, hospital-based teachers, substitute teachers, and teacherson sabbatical leave who are on LEA payrolls (see instructional expendituresabove).
Salaries for support servicesIncludes salaries for all LEA employees providing administrative, technical(such as guidance and health), operation, maintenance, and transportationservices that facilitate and enhance instruction (see support servicesexpenditures below).
State education agency--The agency of the state charged with primary responsibility for coordinating andsupervising public instruction including the setting of standards for elementaryand secondary instructional programs.
Supplies-Amounts paid for items that are consumed, worn out, or deteriorated throughuse; or items that lose their identity through fabrication or incorporation intodifferent or more complex units or substances. NCES has proposed a set ofcriteria for distinguishing equipment from supply items, which appears inFinancial Accounting for Local and State School Systems, 1990, p. 144b.Energy (natural gas, electricity, bottled gas, oil, coal, gasoline), food, and booksand periodicals are considered supplies.
Support services expenditures-Expenditures for student support services (attendance, guidance, health, speech,and psychological), staff support services (improvement of instruction, andeducational media, including librarians), general administration (board ofeducation and central office), school administration (principal), business (fiscalservices, purchasing, warehousing, and printing), operation and maintenance ofplant, student transportation services, and central expenditures (research,information services, and data processing).
Total public elementary-secondary education expenditures- -Current expenditures and long-term expenditures for equipment, facilitiesacquisition, and construction.
