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Revenues and Expenditures for Public Elementary and Secondary Education: 2006

The Common Core of Data (CCD) is an annual collection of public elementary and secondary education data administered by the National Center for Education Statistics (NCES) and its collection agent, the U.S. Census Bureau. Data for CCD surveys are provided by state education agencies (SEAs). This indicator presents findings on public education revenues and expenditures using fiscal year (FY) 2006 data from the National Public Education Financial Survey (NPEFS) of the CCD survey system. Programs included in the NPEFS include regular, special, and vocational education; charter schools (if they reported data to the SEA); and state-run education programs (such as special education centers or education programs for incarcerated youth).

Revenues

Approximately $520.6 billion was collected in revenues for public elementary and secondary education in the 50 states and the District of Columbia in fiscal year 2006 (FY 06) (table 1). The greatest percentage of revenues came from state and local governments, which together provided $473.1 billion, or 90.9 percent of all revenues; the federal government’s contribution was $47.6 billion, or 9.1 percent of all revenues (figure 1).

Figure 1. Percentage distribution of revenues for public elementary and secondary education in the United States, by source: Fiscal year 2006

SOURCE: Figure 1 in Zhou, L. (2008). Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005–06 (Fiscal Year 2006) (NCES 2008-328). U.S. Department of Education. Washington, DC: National Center for Education Statistics.

Table 1. Revenues and percentage distribution of revenues for public elementary and secondary education, by source and state or jurisdiction: Fiscal year 2006

	Revenues [in thousands of dollars]				Percentage distribution
State or jurisdiction	Total	Local¹	State	Federal	Local¹	State	Federal
United States²	$520,643,954	$230,939,051	$242,151,076	$47,553,827	44.4	46.5	9.1

Alabama	6,346,033	2,040,115	3,547,078	758,840	32.1	55.9	12.0
Alaska	1,712,601	416,227	1,005,181	291,193	24.3	58.7	17.0
Arizona	8,833,520	3,520,951	4,272,320	1,040,249	39.9	48.4	11.8
Arkansas	4,282,506	1,364,486	2,432,920	485,100	31.9	56.8	11.3
California	63,785,872	19,048,880	37,847,078	6,889,913	29.9	59.3	10.8

Colorado	7,269,475	3,648,933	3,089,571	530,970	50.2	42.5	7.3
Connecticut	8,711,814	4,942,541	3,351,644	417,629	56.7	38.5	4.8
Delaware	1,533,399	436,604	969,854	126,940	28.5	63.2	8.3
District of Columbia³	1,201,091	1,054,392	†	146,698	87.8	†	12.2
Florida	24,816,807	12,518,858	9,795,679	2,502,270	50.4	39.5	10.1

Georgia	16,117,459	7,474,154	7,155,591	1,487,715	46.4	44.4	9.2
Hawaii³	2,703,718	48,403	2,431,735	223,580	1.8	89.9	8.3
Idaho	1,909,489	629,337	1,073,734	206,418	33.0	56.2	10.8
Illinois	22,344,947	13,858,385	6,619,663	1,866,900	62.0	29.6	8.4
Indiana	11,211,313	4,935,499	5,504,585	771,230	44.0	49.1	6.9

Iowa	4,734,934	2,169,503	2,158,230	407,201	45.8	45.6	8.6
Kansas	4,934,817	1,798,263	2,692,219	444,335	36.4	54.6	9.0
Kentucky	5,909,930	1,835,133	3,383,793	691,004	31.1	57.3	11.7
Louisiana	6,760,714	2,576,922	2,933,287	1,250,505	38.1	43.4	18.5
Maine	2,372,152	1,133,513	1,004,899	233,741	47.8	42.4	9.9

Maryland	10,680,716	5,828,189	4,189,323	663,204	54.6	39.2	6.2
Massachusetts	13,850,962	6,571,045	6,507,612	772,305	47.4	47.0	5.6
Michigan	18,978,793	6,158,717	11,259,666	1,560,410	32.5	59.3	8.2
Minnesota	9,191,384	2,052,372	6,543,838	595,175	22.3	71.2	6.5
Mississippi	4,132,345	1,166,890	2,108,727	856,727	28.2	51.0	20.7

Missouri	8,908,447	5,131,324	2,982,806	794,318	57.6	33.5	8.9
Montana	1,372,561	546,073	633,923	192,565	39.8	46.2	14.0
Nebraska	2,972,026	1,728,024	946,683	297,318	58.1	31.9	10.0
Nevada	3,696,968	2,474,464	958,743	263,761	66.9	25.9	7.1
New Hampshire	2,363,964	1,307,123	926,256	130,585	55.3	39.2	5.5

New Jersey	22,799,624	12,155,282	9,642,530	1,001,813	53.3	42.3	4.4
New Mexico	3,148,752	451,153	2,241,203	456,396	14.3	71.2	14.5
New York	46,776,452	23,533,105	19,859,481	3,383,866	50.3	42.5	7.2
North Carolina	11,137,110	2,971,285	6,966,133	1,199,692	26.7	62.5	10.8
North Dakota	958,109	459,781	347,093	151,235	48.0	36.2	15.8

Ohio	21,106,426	10,285,836	9,217,115	1,603,474	48.7	43.7	7.6
Oklahoma	4,859,546	1,618,449	2,591,377	649,719	33.3	53.3	13.4
Oregon	5,427,586	2,160,833	2,737,046	529,706	39.8	50.4	9.8
Pennsylvania	22,683,987	12,815,649	8,028,829	1,839,508	56.5	35.4	8.1
Rhode Island	2,047,019	1,049,791	840,435	156,794	51.3	41.1	7.7

South Carolina	6,706,259	2,990,559	3,033,281	682,419	44.6	45.2	10.2
South Dakota	1,094,021	551,962	361,531	180,528	50.5	33.0	16.5
Tennessee	7,307,380	3,385,282	3,105,334	816,764	46.3	42.5	11.2
Texas	39,691,436	21,496,767	13,421,855	4,772,813	54.2	33.8	12.0
Utah	3,441,688	1,214,036	1,897,355	330,297	35.3	55.1	9.6

Vermont	1,348,836	92,275	1,154,694	101,868	6.8	85.6	7.6
Virginia	12,922,017	6,942,601	5,112,423	866,993	53.7	39.6	6.7
Washington	9,759,939	2,948,407	5,933,610	877,922	30.2	60.8	9.0
West Virginia	2,910,905	821,067	1,739,376	350,462	28.2	59.8	12.0
Wisconsin	9,726,952	4,053,773	5,086,692	586,486	41.7	52.3	6.0
Wyoming	1,149,155	525,837	507,043	116,274	45.8	44.1	10.1

Other jurisdictions
American Samoa	86,082	89	15,856	70,136	0.1	18.4	81.5
Guam	207,709	154,679	†	53,030	74.5	†	25.5
Commonwealth of the Northern Mariana Islands	66,905	322	37,210	29,372	0.5	55.6	43.9
Puerto Rico	2,917,236	133	1,984,178	932,924	#	68.0	32.0
U.S. Virgin Islands	193,291	152,997	†	40,294	79.2	†	20.8
† Not applicable.
# Rounds to zero.
¹ Local revenues include intermediate revenues.
² U.S. totals include the 50 states and the District of Columbia.
³ Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states. Local revenues in Hawaii consist almost entirely of student fees and charges for services, such as food services, summer school, and student activities.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: Table 1 in Zhou, L. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005-06 (Fiscal Year 2006) (NCES 2008-328). U.S. Department of Education. Washington, DC: National Center for Education Statistics.

Expenditures

Current expenditures per pupil for public elementary and secondary education were $9,154 in FY 06, including $6,029 on instruction and instruction-related activities (table 2). Adjusting for inflation¹, current expenditures per pupil have grown 25.1 percent since FY 95 ($7,315) and 51.0 percent since FY 85 ($6,062) (data not shown).

Table 2. Student membership and current expenditures per pupil for public elementary and secondary education, by function and state or jurisdiction: Fiscal year 2006

State or jurisdiction	Fall 2005 student membership		Current expenditures¹ per pupil
State or jurisdiction	Fall 2005 student membership		Total		Instruction and Instruction- related²		Student support services³		Administration		Operations
United States⁴	49,113,474	⁵	$9,154	⁵,⁶	$6,029	⁵,⁶	$476	⁵,⁶	$991	⁵,⁶	$1,659	⁵,⁶

Alabama	741,758		7,683		4,871		395		836		1,580
Alaska	133,288		11,476		7,186		724		1,278		2,288
Arizona	1,094,454		6,515		4,191	⁶	366	⁶	688	⁶	1,270	⁶
Arkansas	474,206		8,030		5,345	⁶	368	⁶	865	⁶	1,453	⁶
California	6,437,202	⁵	8,301	⁵	5,569	⁵,⁶	382	⁵,⁶	995	⁵,⁶	1,355	⁵,⁶

Colorado	779,826		8,166		5,010		358		1,446		1,352
Connecticut	575,059		13,072		8,701	⁶	786	⁶	1,286	⁶	2,298	⁶
Delaware	120,937		11,621		7,166		555		1,532		2,369
District of Columbia⁷	76,876		13,752		8,142	⁶	863	⁶	1,703	⁶	3,044	⁶
Florida	2,675,024		7,812		5,146	⁶	368	⁶	727	⁶	1,572	⁶

Georgia	1,598,461		8,595		5,848	⁶	410	⁶	906	⁶	1,431	⁶
Hawaii⁷	182,818		9,876		6,253		1,184		1,013		1,425
Idaho	261,982		6,469		4,266	⁶	362	⁶	634	⁶	1,208	⁶
Illinois	2,111,706		9,113		5,789	⁶	577	⁶	1,087	⁶	1,661	⁶
Indiana	1,035,074		8,929		5,646	⁶	393	⁶	1,040	⁶	1,849	⁶

Iowa	483,482		8,355		5,390		494		996		1,475
Kansas	467,285		8,644		5,575		487		1,000		1,582
Kentucky	679,878		7,668		4,989		316		764		1,600
Louisiana	654,526		8,486		5,373	⁶	349	⁶	864	⁶	1,899	⁶
Maine	195,498		10,841		7,505	⁶	401	⁶	992	⁶	1,943

Maryland	860,020		10,909		7,268	⁶	455	⁶	1,145	⁶	2,040
Massachusetts	971,909		12,564		8,777	⁶	690	⁶	1,081		2,016
Michigan	1,741,845		9,577		5,896		695		1,220		1,767
Minnesota	839,243		9,159		6,320	⁶	245	⁶	961	⁶	1,633	⁶
Mississippi	494,954		7,173		4,580	⁶	324	⁶	745	⁶	1,523	⁶

Missouri	917,705		8,273		5,391		390		869		1,624
Montana	145,416		8,626		5,553		464		949		1,660
Nebraska	286,646		9,324		6,223		391		1,012		1,698
Nevada	412,395		7,177		4,585		271		1,086		1,235
New Hampshire	205,767		10,396		7,029		713		1,010		1,644

New Jersey	1,395,602		14,954		9,327		1,349		1,453		2,826
New Mexico	326,758		8,354		5,087		806		921		1,540
New York	2,815,581		14,615		10,521	⁶	468	⁶	1,227	⁶	2,399	⁶
North Carolina	1,416,436		7,396		4,871		401		824		1,300
North Dakota	98,283		8,728		5,561		349		993		1,824

Ohio	1,839,683		9,692		6,175		580		1,266		1,671
Oklahoma	634,739		6,941		4,213		449		780		1,499
Oregon	552,194		8,645		5,419		611		1,194		1,422
Pennsylvania	1,830,684		10,723		6,994		520		1,175		2,034
Rhode Island	153,422		12,609		8,194	⁶	1,502	⁶	1,067	⁶	1,846	⁶

South Carolina	701,544		8,120		5,273		558		808		1,482
South Dakota	122,012		7,775		4,841		428		953		1,554
Tennessee	953,928		7,004	⁶	4,894	⁶	238		637		1,235
Texas	4,525,394		7,480		4,861	⁶	363	⁶	795	⁶	1,461	⁶
Utah	508,430		5,464		3,709		202		513		1,040

Vermont	96,638		12,805		8,624		948		1,444		1,789
Virginia	1,214,472		9,445		6,390		452		836		1,767
Washington	1,031,985		7,984	⁶	5,099	⁶	509		920		1,457
West Virginia	280,866		9,440		6,020	⁶	337	⁶	898	⁶	2,185	⁶
Wisconsin	875,174		9,993		6,608		457		1,263		1,665
Wyoming	84,409		11,437		7,397		672		1,294		2,073

Other jurisdictions
American Samoa	16,399		3,570		2,243		142		260		925
Guam	30,986		6,781		4,061	⁶	741		728		1,251
Commonwealth of the Northern Mariana Islands	11,718		4,924		4,018	⁶	91	⁶	227	⁶	588	⁶
Puerto Rico	563,490		5,470		3,887		273		185		1,125
U.S. Virgin Islands	16,750		8,768		5,936		533		1,112		1,188
¹ Include instruction, instruction-related, support services, and other elementary/secondary current expenditures, but exclude expenditures on capital outlay, other programs, and interest on long-term debt.
² Include current expenditures for classroom instruction (including teachers and teaching assistants), libraries, in-service teacher training, curriculum development, student assessment, and instruction technology.
³ Include attendance and social work, guidance, health, psychological services, speech pathology, audiology, and other student support services.
⁴ U.S. totals include the 50 states and the District of Columbia.
⁵ The prekindergarten student membership was imputed, affecting the total student count and per pupil expenditures calculation.
⁶ Value affected by redistribution of reported expenditure values to correct for missing data items, and/or to distribute state direct support expenditures.
⁷ Both the District of Columbia and Hawaii have only one school district each; therefore, neither is comparable to other states.
NOTE: Detail may not sum to totals because of rounding.
SOURCE: Table 6 in Zhou, L. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005-06 (Fiscal Year 2006) (NCES 2008-328). U.S. Department of Education. Washington, DC: National Center for Education Statistics.

¹Data have been adjusted to fiscal year 2006 dollars. See Appendix A in Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005-06 (Fiscal Year 2006) for more information on inflation-adjusted data.

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