In the 2024-25 school year, New York spent around ****** U.S. dollars per pupil on public elementary and secondary schools - the most out of any state. Vermont, the District of Columbia, Massachusetts, and New Jersey rounded out the top five states for elementary and secondary school expenditure per pupil.

An average of 15,362 U.S. dollars were spent on each pupil in public elementary and secondary schools in the United States in the academic year of 2021. This is an increase from 1980, when 2,272 U.S. dollars were spent per pupil.

During the academic year of 2021, around 18,614 constant 2022-23 U.S. dollars were spent on each pupil in public elementary and secondary schools in the United States. This is an increase from 1990, when 12,206 constant 2022-23 U.S. dollars were spent per pupil.

This dataset contains school-level expenditures reported by major functional spending category starting with fiscal year 2019. It also includes school-level enrollment, demographic, and performance indicators as well as teacher salary and staffing data.

The dataset shows school-level per pupil expenditures by major functional expenditure categories and funding sources, including state and local funds (general fund and state grants) and federal funds.

School districts only report instructional expenditures by school. This report attributes other costs to each school on a per pupil basis to show a full resource picture. The three cost centers are:

1. Non-instructional per pupil spending reported at the school district level;
2. Instructional per pupil spending reported at the district level; and
3. Instructional per pupil spending reported at the school level

Economically Disadvantaged was used 2015-2021. Low Income was used prior to 2015, and a different version of Low Income has been used since 2022. Please see the DESE Researcher's Guide for more information.

This dataset is one of three containing the same data that is also published in the School Finance Dashboard: District Expenditures by Spending Category District Expenditures by Function Code School Expenditures by Spending Category

List of Indicators by Category

Student Enrollment

• In-District FTE Pupils
• Out-of-District FTE Pupils
• Total FTE Pupils

Student Demographics

• Student Headcount
• Low-Income % Headcount
• English Learner % Headcount
• Students with Disabilities % Headcount

Teacher Salaries

• Teacher FTE
• Teachers per 100 FTE Students
• Average Teacher Salary

Other Staff

• Instructional Coach FTE
• Instructional Support FTE
• Special Education Instructional Support FTE
• Paraprofessional FTE

MCAS Performance

• ELA Grades 3-8 % Meets Exceeds
• Math Grades 3-8 % Meets Exceeds
• ELA Grade 10 % Meets Exceeds
• Math Grade 10 % Meets Exceeds

District-Level FTE Pupils

District-Level State and Local Non-Instructional Expenditures Per Pupil

• Administration
• Benefits and Fixed Costs
• Operations and Maintenance
• Pupil Services

District-Level Federal Non-Instructional Expenditures Per Pupil

• Administration
• Benefits and Fixed Costs
• Operations and Maintenance
• Pupil Services

Sub-total A

District-Level State and Local Instructional Expenditures Per Pupil

• Guidance and Psychological Services
• Instructional Leaders
• Instructional Materials
• Other Teaching Services
• Professional Development
• Teachers

District-Level Federal Instructional Expenditures Per Pupil

• Guidance and Psychological Services
• Instructional Leaders
• Instructional Materials
• Other Teaching Services
• Professional Development
• Teachers

Sub-total B

School-Level State and Local Instructional Expenditures Per Pupil

• Guidance and Psychological Services
• Instructional Leaders
• Instructional Materials
• Other Teaching Services
• Professional Development
• Teachers

School-Level Federal Instructional Expenditures Per Pupil

• Guidance and Psychological Services
• Instructional Leaders
• Instructional Materials
• Other Teaching Services
• Professional Development
• Teachers

Sub-total C

Total A+B+C

Out of the OECD countries, Luxembourg was the country that spent the most on educational institutions per full-time student in 2020. On average, 23,000 U.S dollars were spent on primary education, nearly 27,000 U.S dollars on secondary education, and around 53,000 U.S dollars on tertiary education. The United States followed behind, with Norway in third. Meanwhile, the lowest spending was in Mexico.

Average per capita funding for students at all levels at Taipei City Public Schools from academic year 2014 to academic year 2022

This dataset includes expenditure data reported by school districts, charter schools, and virtual schools starting with fiscal year 2009. It also includes student enrollment, demographic, and performance indicators as well as teacher salary and staffing data.

In addition to showing the overall cost per pupil, this dataset provides detail about how much districts spend in major functional areas such as administration, teaching, and maintenance. For more information about the data and how to interpret it, please visit the School Finance Dashboard.

Economically Disadvantaged was used 2015-2021. Low Income was used prior to 2015, and a different version of Low Income has been used since 2022. Please see the DESE Researcher's Guide for more information.

This dataset is one of three containing the same data that is also published in the School Finance Dashboard: District Expenditures by Spending Category District Expenditures by Function Code School Expenditures by Spending Category

List of Indicators by Category

Student Enrollment

• In-District FTE Pupils
• Out-of-District FTE Pupils
• Total FTE Pupils

Student Demographics

• Student Headcount
• Low-Income % Headcount
• English Learner % Headcount
• Students with Disabilities % Headcount

Teacher Salaries

• Teacher FTE
• Teachers per 100 FTE Students
• Average Teacher Salary

Other Staff

• Instructional Coach FTE
• Instructional Support FTE
• Special Education Instructional Support FTE
• Paraprofessional FTE

MCAS Performance

• ELA Grades 3-8 % Meets Exceeds
• Math Grades 3-8 % Meets Exceeds
• ELA Grade 10 % Meets Exceeds
• Math Grade 10 % Meets Exceeds

Expenditures

• Administration
• Instructional Leadership
• Teachers
• Other Teaching Services
• Professional Development
• Instructional Materials, Equipment and Technology
• Guidance, Counseling and Testing
• Pupil Services
• Operations and Maintenance
• Insurance, Retirement Programs and Other
• Total In-District Expenditures
• Total Expenditures

Key Table Information.Table Title.Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems: U.S. and State: 2012 - 2023.Table ID.GOVSTIMESERIES.GS00SS05.Survey/Program.Public Sector.Year.2024.Dataset.PUB Public Sector Annual Surveys and Census of Governments.Source.U.S. Census Bureau, Public Sector.Release Date.2025-05-01.Release Schedule.The Annual Survey of School System Finances occurs every year. Data are typically released in early May. There are approximately two years between the reference period and data release..Dataset Universe.Census of Governments - Organization (CG):The universe of this file is all federal, state, and local government units in the United States. In addition to the federal government and the 50 state governments, the Census Bureau recognizes five basic types of local governments. The government types are: County, Municipal, Township, Special District, and School District. Of these five types, three are categorized as General Purpose governments: County, municipal, and township governments are readily recognized and generally present no serious problem of classification. However, legislative provisions for school district and special district governments are diverse. These two types are categorized as Special Purpose governments. Numerous single-function and multiple-function districts, authorities, commissions, boards, and other entities, which have varying degrees of autonomy, exist in the United States. The basic pattern of these entities varies widely from state to state. Moreover, various classes of local governments within a particular state also differ in their characteristics. Refer to the Individual State Descriptions report for an overview of all government entities authorized by state.The Public Use File provides a listing of all independent government units, and dependent school districts active as of fiscal year ending June 30, 2024. The Annual Surveys of Public Employment & Payroll (EP) and State and Local Government Finances (LF):The target population consists of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Survey of Public Pensions (PP):The target population consists of state- and locally-administered defined benefit funds and systems of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Surveys of State Government Finance (SG) and State Government Tax Collections (TC):The target population consists of all 50 state governments. No local governments are included. For the purpose of Census Bureau statistics, the term "state government" refers not only to the executive, legislative, and judicial branches of a given state, but it also includes agencies, institutions, commissions, and public authorities that operate separately or somewhat autonomously from the central state government but where the state government maintains administrative or fiscal control over their activities as defined by the Census Bureau. Additional details are available in the survey methodology description.The Annual Survey of School System Finances (SS):The Annual Survey of School System Finances targets all public school systems providing elementary and/or secondary education in all 50 states and the District of Columbia..Methodology.Data Items and Other Identifying Records.Total current spending per pupilCurrent spending per pupil - All functions - Salaries and wagesCurrent spending per pupil - All functions - Employee benefitsCurrent spending per pupil - Instruction - TotalCurrent spending per pupil - Instruction - Salaries and wagesCurrent spending per pupil - Instruction - Employee benefitsCurrent spending per pupil - Support services - TotalCurrent spending per pupil - Support services - Pupil supportCurrent spending per pupil - Support services - Instructional staff supportCurrent spending per pupil - Support services - General administrationCurrent spending per pupil - Support services - School administrationDefinitions can be found by clicking on the column header in the table or by accessing the Glossary.For detailed information, see Government Finance and Employment Classification Manual..Unit(s) of Observation.The basic reporting unit is the governmental unit, defined as an organized entity which in addition to having governmental character, has su...

The “total expenditure per student” figure includes both operational and instructional expenditures. This indicator includes the following school districts: Champaign Community Unit School District #4, Fisher Community Unit School District #1, Gifford Community Consolidated Grade School District #188, Ludlow Community Consolidated School District #142, Mahomet-Seymour Community Unit School District #3, Rantoul City School District #137, Rantoul Township High School District #193, St. Joseph Community Consolidated School District #169, St. Joseph-Ogden Community High School District #305, Tolono Community Unit School District #7, and Urbana School District #116. Per student spending was included in the set of community indicators to illustrate some of the financial aspects of education in Champaign County.

Each district shows fluctuations in spending across the measured fiscal years; these fluctuations are independent of each other from district to district. There is no unifying county-wide trend in per student spending across the entire study period. All but 2 of the 13 districts had higher per student expenditures in FY 2023 than in FY 2022.

This data, along with a variety of other school district data, is available on the Illinois Report Card, an Illinois State Board of Education and Northern Illinois University website.

Sources: Illinois Report Card. (2023-2024). Champaign CUSD 4. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Fisher CUSD 1. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Gifford CCSD 188. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Ludlow CCSD 142. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Mahomet-Seymour CUSD 3. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Prairieview-Ogden CCSD 197. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Rantoul City SD 137. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Rantoul Township HSD 193. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). St. Joseph CCSD 169. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). St. Joseph Ogden CHSD 305. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Thomasboro CCSD 130. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Tolono CUSD 7. Illinois State Board of Education. (Accessed 6 December 2024). Illinois Report Card. (2023-2024). Urbana SD 116. Illinois State Board of Education. (Accessed 6 December 2024).

Public schools have managed to maintain revenue growth despite significant shifts in funding, enrollment and parental preferences. Class sizes are shrinking every year as birth rates drop and the high school retention rate stagnates, straining revenue as smaller schools see lessened funding from governments. Public schools have contended with heightened competition from alternative education options, especially homeschooling and private institutions, as parents seek more personalized educational experiences. States have increasingly adopted school choice systems, allowing parents to use public funds or tax credits to pay for private schooling. The Trump administration has taken steps to promote these programs even more and has proposed establishing a federal voucher system. Despite heightened competition and a rigorous competitive atmosphere, strong per-pupil funding amid strong state and local budgets has buoyed public schools. Public schools' revenue has been climbing at a CAGR of 1.4% to an estimated $1.0 billion over the five years through 2025, including a rise of 0.9% in 2025 alone. Governments fully fund public schools. Support from state and local governments is especially vital, as they provide nearly nine-tenths of public schools' revenue. Despite a slight dip in 2022, strong tax income pushed up government funding for primary and secondary schools by 6.2% in 2023. These resources are enabling public schools to invest in tutoring and counseling to improve their educational outcomes and better compete with alternative primary and secondary schools. Public schools also used funds to help transition to online and augmented education and have avoided taking on further losses as shrinking class sizes leave them without pressure to continue purchasing new laptops or tablets. Still, public schools are not profitable and largely operate at a loss every year. Public schools are set to face a continued drop in enrollment as well as intensifying competition. To sustain revenue and support, schools will focus on retaining students and improving academic outcomes despite potential federal funding changes. The expansion of school choice programs will compel public schools to enhance their quality and offer additional services like after-school programs to sustain enrollment and win parental support as families gain more access to private schools. Still, charter schools will leverage their unique value propositions to remain competitive and buoy enrollment in the public school system. Public schools' revenue is set to stagnate, swelling at a CAGR of just 0.2% to an estimated $1.0 billion through the end of 2030.

This dataset tracks annual average revenue per student from 1995 to 2021 for Philadelphia City School District

Funded by the same public sources, charter schools offer primary- and secondary-level programs more flexible in curriculum design and implementation than traditional public schools. Charter schools receive nearly all their funding from federal, state and local governments, so revenue can fluctuate significantly based on budgetary decisions tied to tax income. However, many charter schools are funded per pupil, enabling schools to drive up enrollment without worrying about financial support. Sustained long-term growth in charter school enrollment saw its first setback in 2022 as alternatives became much more attractive, though growth in per-pupil funding helped offset shrinking student bodies. Overall, industry revenue is anticipated to climb at a CAGR of 0.5% to an estimated $49.6 billion through the end of 2024, including a 0.3% increase in 2024 alone. As of 2024, 45 states have charter school legislation. Charter schools are overwhelmingly located in urban areas, and the rising percentage of the population living in cities will drive up demand for charter schools. Employment has surged through the current period as administrators seek to lower student-to-teacher ratios and improve educational outcomes. While all charter schools are nonprofit, these strong jumps in wage costs have dampened surpluses and forced some schools to cut their spending on discretionary services, like professional development programs. An anticipated expansion in parent choice programs will drive enrollment and make room for new charter schools to open. While some studies have shown charter schools to be more effective than traditional public schools, they still have room to prove their superiority. Competition from highly regarded private schools will be challenging for charter schools to overcome, especially as parents become better able to afford them. Charter schools are expected to become more specialized as they focus on specific demographics to help their students succeed better and secure a reputation for academic rigor. Over the five years to 2029, industry revenue is anticipated to swell at a CAGR of 0.2% to reach $50.2 billion.

Key Table Information.Table Title.Per Pupil Amounts of Public Elementary-Secondary Education School System Finances by Enrollment-Size Groups - Expenditure: 2012 - 2023.Table ID.GOVSTIMESERIES.GS00SS11B.Survey/Program.Public Sector.Year.2024.Dataset.PUB Public Sector Annual Surveys and Census of Governments.Source.U.S. Census Bureau, Public Sector.Release Date.2025-05-01.Release Schedule.The Annual Survey of School System Finances occurs every year. Data are typically released in early May. There are approximately two years between the reference period and data release..Dataset Universe.Census of Governments - Organization (CG):The universe of this file is all federal, state, and local government units in the United States. In addition to the federal government and the 50 state governments, the Census Bureau recognizes five basic types of local governments. The government types are: County, Municipal, Township, Special District, and School District. Of these five types, three are categorized as General Purpose governments: County, municipal, and township governments are readily recognized and generally present no serious problem of classification. However, legislative provisions for school district and special district governments are diverse. These two types are categorized as Special Purpose governments. Numerous single-function and multiple-function districts, authorities, commissions, boards, and other entities, which have varying degrees of autonomy, exist in the United States. The basic pattern of these entities varies widely from state to state. Moreover, various classes of local governments within a particular state also differ in their characteristics. Refer to the Individual State Descriptions report for an overview of all government entities authorized by state.The Public Use File provides a listing of all independent government units, and dependent school districts active as of fiscal year ending June 30, 2024. The Annual Surveys of Public Employment & Payroll (EP) and State and Local Government Finances (LF):The target population consists of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Survey of Public Pensions (PP):The target population consists of state- and locally-administered defined benefit funds and systems of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Surveys of State Government Finance (SG) and State Government Tax Collections (TC):The target population consists of all 50 state governments. No local governments are included. For the purpose of Census Bureau statistics, the term "state government" refers not only to the executive, legislative, and judicial branches of a given state, but it also includes agencies, institutions, commissions, and public authorities that operate separately or somewhat autonomously from the central state government but where the state government maintains administrative or fiscal control over their activities as defined by the Census Bureau. Additional details are available in the survey methodology description.The Annual Survey of School System Finances (SS):The Annual Survey of School System Finances targets all public school systems providing elementary and/or secondary education in all 50 states and the District of Columbia..Methodology.Data Items and Other Identifying Records.Fall enrollmentTotal expenditure per pupilTotal current spending per pupilCurrent spending per pupil - Instruction - TotalCurrent spending per pupil - Support services - TotalCurrent spending per pupil - Support services - Pupil support servicesCurrent spending per pupil - Support services - Instructional staff supportCurrent spending per pupil - Support services - General administrationCurrent spending per pupil - Support services - School administrationCurrent spending per pupil - Support services - Operation and maintenance of plantCurrent spending per pupil - Support services - Pupil transportationCurrent spending per pupil - Support services - Other and nonspecified support servicesCurrent spending per pupil - Other current spendingCurrent spending per pupil - All functions - Salaries and wagesCurrent spending per pupil - Instruction - Salaries and wagesCurrent spending per pupil - Support services - Salaries and wagesCurrent spending per pupil - All functions - ...

Key Table Information.Table Title.Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems in the United States: Fiscal Year 2012 - 2023.Table ID.GOVSTIMESERIES.GS00SS15.Survey/Program.Public Sector.Year.2024.Dataset.PUB Public Sector Annual Surveys and Census of Governments.Source.U.S. Census Bureau, Public Sector.Release Date.2025-05-01.Release Schedule.The Annual Survey of School System Finances occurs every year. Data are typically released in early May. There are approximately two years between the reference period and data release..Dataset Universe.Census of Governments - Organization (CG):The universe of this file is all federal, state, and local government units in the United States. In addition to the federal government and the 50 state governments, the Census Bureau recognizes five basic types of local governments. The government types are: County, Municipal, Township, Special District, and School District. Of these five types, three are categorized as General Purpose governments: County, municipal, and township governments are readily recognized and generally present no serious problem of classification. However, legislative provisions for school district and special district governments are diverse. These two types are categorized as Special Purpose governments. Numerous single-function and multiple-function districts, authorities, commissions, boards, and other entities, which have varying degrees of autonomy, exist in the United States. The basic pattern of these entities varies widely from state to state. Moreover, various classes of local governments within a particular state also differ in their characteristics. Refer to the Individual State Descriptions report for an overview of all government entities authorized by state.The Public Use File provides a listing of all independent government units, and dependent school districts active as of fiscal year ending June 30, 2024. The Annual Surveys of Public Employment & Payroll (EP) and State and Local Government Finances (LF):The target population consists of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Survey of Public Pensions (PP):The target population consists of state- and locally-administered defined benefit funds and systems of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Surveys of State Government Finance (SG) and State Government Tax Collections (TC):The target population consists of all 50 state governments. No local governments are included. For the purpose of Census Bureau statistics, the term "state government" refers not only to the executive, legislative, and judicial branches of a given state, but it also includes agencies, institutions, commissions, and public authorities that operate separately or somewhat autonomously from the central state government but where the state government maintains administrative or fiscal control over their activities as defined by the Census Bureau. Additional details are available in the survey methodology description.The Annual Survey of School System Finances (SS):The Annual Survey of School System Finances targets all public school systems providing elementary and/or secondary education in all 50 states and the District of Columbia..Methodology.Data Items and Other Identifying Records.Fall enrollmentTotal current spending per pupilCurrent spending per pupil - All functions - Salaries and wagesCurrent spending per pupil - All functions - Employee benefitsCurrent spending per pupil - Instruction - TotalCurrent spending per pupil - Instruction - Salaries and wagesCurrent spending per pupil - Instruction - Employee benefitsCurrent spending per pupil - Support services - TotalCurrent spending per pupil - Support services - Pupil support servicesCurrent spending per pupil - Support services - Instructional staff supportCurrent spending per pupil - Support services - General administrationCurrent spending per pupil - Support services - School administrationDefinitions can be found by clicking on the column header in the table or by accessing the Glossary.For detailed information, see Government Finance and Employment Classification Manual..Unit(s) of Observation.The basic reporting unit is the governmental unit, defined as an organized entity which in addition...

School District Profile Reports FY16-FY23The District Profile Report is a tool published annually by the Ohio Department of Education to evaluate statistics of each of Ohio’s traditional public school districts. The report allows users to compare a district with similar school districts and the state as a whole. (Ohio’s island districts and College Corner Local have been excluded from the analysis due to the unique characteristics of these school districts.)This document provides a compilation of data on Ohio public school districts. A portion of this information was formerly released in what was known as the Cupp Report, named after former Senator and House Speaker Bob Cupp, who encouraged its production. The information is presented in the following categories:A. Demographic dataB. Personnel dataC. Property valuation and tax dataD. Local effort dataE. Operating expenditure per-pupil dataF. Revenue by source dataG. District financial status from five year forecast data The District Profile Report only represents the data for traditional public school districts. Data involving community schools and joint vocational school districts have been removed. As a result, some district data and statewide averages in this report may differ from the data reported through other Ohio Department of Education & Workforce publications if data on those reports are calculated with community schools, joint vocational school districts or other educational entities.There are various ways of defining some variables depending on the context in which the variables are used. The information below defines each variable to avoid confusion. For example, school district enrollment is defined differently in different contexts. Here, enrolled ADM is the measure of student enrollment that is used in many calculations because it is most directly aligned with state foundation funding as it represents the students a district is educating. In cases where school district data could not be compiled or was irrelevant, an ‘NA’ is used to indicate the inapplicability of the data. The District Profile Reports are available in a downloadable Excel file format: https://education.ohio.gov/Topics/Finance-and-Funding/School-Payment-Reports/District-Profile-Reports Links to data documentation for the GIS implementation of each layer is included in that layer's description.

In Brazil, the average expenditure per student increases as the level of education rises. In 2021, Brazil will spend 3,668 U.S. dollars per primary school student, compared to 13,569 U.S. dollars for a tertiary student.

In 2021, Luxembourg was the OECD country that spent the highest amount on higher education per student, reaching roughly 35,000 U.S. dollars. This was even though it was the country that spent the lowest amount in terms of share of gross domestic product. The United States followed behind, with the United Kingdom in third. On the other hand, Mexico was the OECD country in which the lowest amount was spent per full-time student in higher education.

Key Table Information.Table Title.States Ranked According to Per Pupil Public Elementary-Secondary School System Finance Amounts: U.S. and State: 2012 - 2023.Table ID.GOVSTIMESERIES.GS00SS08.Survey/Program.Public Sector.Year.2024.Dataset.PUB Public Sector Annual Surveys and Census of Governments.Source.U.S. Census Bureau, Public Sector.Release Date.2025-05-01.Release Schedule.The Annual Survey of School System Finances occurs every year. Data are typically released in early May. There are approximately two years between the reference period and data release..Dataset Universe.Census of Governments - Organization (CG):The universe of this file is all federal, state, and local government units in the United States. In addition to the federal government and the 50 state governments, the Census Bureau recognizes five basic types of local governments. The government types are: County, Municipal, Township, Special District, and School District. Of these five types, three are categorized as General Purpose governments: County, municipal, and township governments are readily recognized and generally present no serious problem of classification. However, legislative provisions for school district and special district governments are diverse. These two types are categorized as Special Purpose governments. Numerous single-function and multiple-function districts, authorities, commissions, boards, and other entities, which have varying degrees of autonomy, exist in the United States. The basic pattern of these entities varies widely from state to state. Moreover, various classes of local governments within a particular state also differ in their characteristics. Refer to the Individual State Descriptions report for an overview of all government entities authorized by state.The Public Use File provides a listing of all independent government units, and dependent school districts active as of fiscal year ending June 30, 2024. The Annual Surveys of Public Employment & Payroll (EP) and State and Local Government Finances (LF):The target population consists of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Survey of Public Pensions (PP):The target population consists of state- and locally-administered defined benefit funds and systems of all 50 state governments, the District of Columbia, and a sample of local governmental units (counties, cities, townships, special districts, school districts). In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the target population is surveyed. Additional details on sampling are available in the survey methodology descriptions for those years.The Annual Surveys of State Government Finance (SG) and State Government Tax Collections (TC):The target population consists of all 50 state governments. No local governments are included. For the purpose of Census Bureau statistics, the term "state government" refers not only to the executive, legislative, and judicial branches of a given state, but it also includes agencies, institutions, commissions, and public authorities that operate separately or somewhat autonomously from the central state government but where the state government maintains administrative or fiscal control over their activities as defined by the Census Bureau. Additional details are available in the survey methodology description.The Annual Survey of School System Finances (SS):The Annual Survey of School System Finances targets all public school systems providing elementary and/or secondary education in all 50 states and the District of Columbia..Methodology.Data Items and Other Identifying Records.Total revenue per pupilTotal revenue from federal sources per pupilTotal revenue from state sources per pupilTotal revenue from local sources per pupilTotal current spending per pupilCurrent spending per pupil - Instruction - TotalCurrent spending per pupil - Instruction - Salaries and wagesCurrent spending per pupil - Instruction - Employee benefitsCurrent spending per pupil - Support services - General administrationCurrent spending per pupil - Support services - School administrationDefinitions can be found by clicking on the column header in the table or by accessing the Glossary.For detailed information, see Government Finance and Employment Classification Manual..Unit(s) of Observation.The basic reporting unit is the governmental unit, defined as an organized entity which in addition to having governmental character, has sufficient discretion in the management of its own affairs to distinguish it as separate from the administrative structure of any other governmental unit.T...