The percentage of current expenditures spent on salaries declined 4 percentage points from 1989–90 to 2004–05, from 66 to 62 percent. During this period, the percentage spent on employee benefits increased 3 percentage points.

Total expenditures per student rose 29 percent in constant dollars between 1989–90 and 2004–05, from $8,437 to $10,892 (see table 35-1). This rate of increase in total expenditures was not evenly distributed among the types of expenditures. Spending on interest on school debt increased the most (94 percent), followed by capital outlays (66 percent), other total expenditures¹ (41 percent), and current expenditures (24 percent).

Among the functions of current expenditures, spending on student and staff support increased the most (48 percent), followed by instruction (26 percent) and transportation (20 percent). Spending on three other functions of current expenditures also increased: operation and maintenance (11 percent), food services (11 percent), and administration (10 percent). Of the seven functions of current expenditures, only spending on enterprise operations declined (39 percent) (see table 35-2).

In the 2004–05 school year, 61 percent of the $9,266 spent on current expenditures in public elementary and secondary schools went toward instruction expenditures such as teacher salaries and employee benefits. About 13 percent went toward student and staff support, 10 percent toward operation and maintenance, 8 percent toward administration, and 4 percent each toward transportation and food services.

From 1989–90 to 2004–05, the amount of current expenditures spent on salaries increased 16 percent (see table 35-1). Despite this increase, the percentage of current expenditures spent on salaries declined 4 percentage points, from 66 to 62 percent. The percentage of current expenditures spent on employee benefits increased almost 3 percentage points during this period, and the percentage spent on purchased services and supplies each increased 1 percentage point. In each year, the percentage spent on tuition and other expenditures was about 2 percent. The greatest increase was for employee benefits, which rose 43 percent, from $1,246 to $1,787 per student.

¹Other expenditures include funds for adult education, community colleges, private school programs funded by local and state education agencies, and community services. (back to text)