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.
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.
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.
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.
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:
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
District-Level State and Local Non-Instructional Expenditures Per Pupil
District-Level State and Local Instructional Expenditures Per Pupil
School-Level State and Local Instructional Expenditures Per Pupil
Total A+B+C
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.
Data on annual expenditure by educational institutions per student, in Canadian and American dollars, reference year 2021/2022. At the primary/secondary level, the amount spent on educational core services and ancillary services is also presented.
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
This statistic shows the expenditure of different countries on primary school education per student in Purchasing Power Parity (PPP) U.S. dollars. In the USA, about 10.600 U.S. dollars is spent each year per primary school student.
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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...
This dataset explores Total and current expenditures per pupil in fall enrollment in public elementary and secondary education, by function and state 2003 - 2004. NOTE: Excludes expenditures for state education agencies. "0" indicates none or less than $0.50. Some data have been revised from previously published figures. Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "National Public Education Financial Survey," 200304. (This table was prepared August 2006.) http://nces.ed.gov/programs/digest/d06/tables/dt06_168.asp Accessed on 12 November 2007
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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 - ...
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Key Table Information.Table Title.Per Pupil Current Spending (PPCS) Amounts and 1-Year Percentage Changes for PPCS of Public Elementary-Secondary School Systems: U.S. and State: 2012 - 2023.Table ID.GOVSTIMESERIES.GS00SS17.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 pupilDefinitions 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.The reporting units for the Annual Survey of School System Finances are public school systems that provide elementary and/or secondary education. The term "public school systems" includes two types of government entities with responsibility for providing education services: (1) school districts that are administratively and fiscally independent of any other government and are counted as separate governments; and (2) public s...
This map displays public school funding adequacy gap across the United States by county, state, and national levels, using the County Health Rankings 2022 layer hosted in the Living Atlas. School funding adequacy is defined as "the average gap in dollars between actual and required spending per pupil among public school districts. Required spending is an estimate of dollars needed to achieve US average test scores in each school district".School funding plays an important role in educational outcomes, and their distribution geographically by race/ethnicity. Research has shown that schools and districts with more funding are better able to provide higher-quality and deeper educational opportunities to students. Explore this map to see what the school funding adequacy gap is in your geography.The County Health Rankings, a collaboration between the Robert Wood Johnson Foundation and the University of Wisconsin Population Health Institute, measure the health of nearly all counties in the nation and rank them within states. This feature layer contains 2022 County Health Rankings data for nation, state, and county levels. The Rankings are compiled using county-level measures from a variety of national and state data sources. According to the County Health Rankings & Roadmaps site "By ranking the health of nearly every county in the nation, the County Health Rankings help communities understand what influences how healthy residents are and how long they will live. These comparisons among counties provide context and demonstrate that where you live, and many other factors including race/ethnicity, can deeply impact your ability to live a healthy life. The Rankings not only provide this snapshot of your county’s health, but also are used to drive conversations and action to address the health challenges and gaps highlighted in these findings."Web Map originally compiled by Summers Cleary
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Graph and download economic data for Expenditures: Education by Composition of Consumer Unit: One Parent, at Least One Child Under 18 (CXUEDUCATNLB0609M) from 1984 to 2023 about parent, consumer unit, child, education, expenditures, and USA.
This dataset shows school district expenditures. It is derived from US Census bureau's Public Elementary-Secondary Education Finance data for year 2004. It breaks down spending per student by expenditure on staff salaries and benefits, monies spent on general administration and other support services. Source: http://www.census.gov/www/school04.html Note: Value of zero indicates no data
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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...
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The Educational Services sector comprises 13 subsectors of the US economy, ranging from public schools to testing and educational support services. Primary, secondary and postsecondary schools alone generate 92.0% of the sector's revenue. Most of these institutions rely entirely on government funding, and nearly three-quarters of the educational services revenue comes from public schools and public universities. Accordingly, strong federal, state and local support for all levels of education has driven revenue upward over the past five years. Expanding discretionary budgets made private schools and higher education more affordable for students and parents, but the Trump administration's changing policies have brought new complications. Still, substantial funding and skyrocketing investment returns for private nonprofit universities have elevated revenue. Revenue has climbed at a CAGR of 4.6% to an estimated $2.7 trillion through the end of 2025, when revenue will rise by 1.1%. Solid state and local government funding for education has helped support the sector's success despite fluctuating enrollment. Faltering birth rates are leading to lower headcounts in K-12 schools, and ballooning student debt has made many would-be college students skeptical of the return on investment of an expensive degree. While student loan forgiveness efforts slowed a decline in the number of college students, the new presidential administration's end to these efforts has begun to exacerbate price-based and quality-based competition among higher education institutions. President Trump's scrutiny of course curricula has made public funds harder to acquire for schools, and the administration's efforts to close the Department of Education have begun to deter would-be students from attending college. Trends in the domestic economy are set to move in the Educational Services sector's favor over the next five years as prospective students become better able to pay for rising tuition rates and premium education options. Government funding for primary, secondary and postsecondary institutions will continue to escalate through the next period, though lackluster enrollment will temper revenue growth. Public schools, which account for over half the sector's revenue, will continue to post losses and drag down the average profit for educational services. New school choice initiatives, including Texas's new, largest-ever voucher program, will make private schools more affordable for parents. However, heightened oversight and continued efforts to close the Department of Education will remain a significant pain point for many educational services. Overall, revenue is set to climb at a CAGR of 0.8% to $2.8 trillion through the end of 2030.
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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.
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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...
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.