Revenues and Expenditures for Public Elementary and Secondary School Districts: FY 18. Finance Tables. NCES 2020-308

This report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2018. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure totals; (2) revenues by source; (3) current expenditures by function and object; and (4) revenues and current expenditures per pupil. School district finance expenditure functions include instruction, instructional staff support services, pupil support services, general administration, school administration, operations and maintenance, student transportation, other support services (such as business services), food services, and enterprise operations. The finance data used in this report are from the School District Finance Survey (F-33), a component of the Common Core of Data (CCD). The tables and figures in this report present descriptive information on revenues and expenditures for FY 18. Table 1 presents the revenues and current expenditures of the 100 largest school districts in the United States in order of their enrollment. Table 2 presents current expenditure detail of the two largest school districts by enrollment in each state by region, while table 3 presents median inflation-adjusted revenues and current expenditures per pupil by region and locale. Table 4 provides a comparison of independent charter school district per pupil finances to noncharter and "mixed" school district per pupil finances by state. ("Mixed" school districts include both noncharter and charter schools.) Tables 5 and 6 present federal and local revenues, respectively, by specific source of revenue and state. Table 7 provides capital outlay expenditure detail by state. The selected findings discussed within the report demonstrate the range of information available when using F-33 data and are not intended to emphasize any particular issue(s). [For "Revenues and Expenditures for Public Elementary and Secondary School Districts: FY 17. Finance Tables. NCES 2020-303," see ED603496.]