Funds Included: General Fund (01), Transportation (10), Bus Depreciation (11), Food Services (12), Tuition (13), Retirement (14), Miscellaneous Programs (15), Traffic Education (18), Non-operating (19), Lease-Rental Agreement (20), Compensated Absence Fund (21), Metal Mines Tax Reserve (24), State Mining Impact (25), Impact Aid (26), Litigation Reserve (27), Technology Acquisition (28), Flexibility Fund (29), Debt Service(50), Building Reserve (61), Interlocal Agreement (82).

Funds Excluded: Adult Education (17), Permanent Endowment Fund (45), Building Fund (60), Beginning in FY04, Impact Aid Discretionary Construction Grants in the Miscellaneous Programs (15), Enterprise funds (70-72), Internal Service funds (73-80), Endowment (81), Student Extracurricular Activities (84), Miscellaneous Trust fund (85), and Agency funds (86-97).

The source of the data is the Trustees Financial Summaries for 1990-91 through 2022-23.

The revenue and expenditure data is collected from every school district and special education cooperative on an annual basis. OPI staff conduct a series of edit checks via MAEFAIRS and through desk reviews and follow-up contacts with school districts.

The data is collected and reviewed by OPI’s School Budgeting and Accounting unit.

To be able to answer the question of “What are the total (financial) resources allocated to K-12 public school education?”, we determined to include all expenditures in all funds, except those expenditures which would appear as “double counting” or are not connected to the services provided by the school district or cooperative (student extracurricular activities).

The data set that we extracted is expenditures reported by school districts and special education cooperatives for the budgeted and non-budgeted funds, excluding the adult education fund, internal services funds, the building fund, the student extracurricular activities fund, and all fiduciary funds (with the exception of the Interlocal Agreement Fund, which is included in the data set.) The set reflects total expenditures by districts and cooperatives for K-12 educational services.

Funds Included: General Fund (01), Transportation (10), Bus Depreciation (11), Food Services (12), Tuition (13), Retirement (14), Miscellaneous Programs (15), Traffic Education (18), Non-operating (19), Lease-Rental Agreement (20), Compensated Absence Fund (21), Metal Mines Tax Reserve (24), State Mining Impact (25), Impact Aid (26), Litigation Reserve (27), Technology Acquisition (28), Flexibility Fund (29), Debt Service(50), Building Reserve (61), Interlocal Agreement (82).

Funds Excluded: Starting in FY11 Program 362 State Adult Basic & Literacy Education, 453 Adult Basic Education TANF, 4540 Adult Basic & Literacy Ed (ABLE), Permanent Endowment Fund (45), Building Fund (60), Beginning in FY04, Impact Aid Discretionary Construction Grants in the Misc. Programs Fund 15, Enterprise funds (70-72), Internal Service funds (73-80), Endowment (81), Student Extracurricular Activities (84), Miscellaneous Trust fund (85), and Agency funds (86-97).

In addition to defining the set of funds to be included in the data set, we also discussed the exclusion of certain expenditure categories and transfers, again, to avoid “double counting.” Transfers are excluded because they represent the movement of monies from one fund to another or from one district to another, but do not represent the purchase of goods and services. The expenditures for goods and services, which are purchased with the transferred funds, are shown as separate transactions and are included in the data set. The excluded expenditure categories are Tuition to Other School Districts Within the State (Object Code 561), Refunding Bonds (Revenue Source 5120 and Function 6300), Operating Transfers to Other Funds (910), Resources Transferred to Other School Districts or Cooperatives (920 and 930), and Residual Equity Transfers Out (971).

OPI prorates expenditures in the Retirement Fund (14) to each program and function on the basis of salaries reported in each program and function for all funds. OPI also prorates undistributed employee benefits reported in any single fund to each program and function on the basis of salaries reported in each program and function in only that fund.

This data set differs from the data set included for the Common Core of Data (CCD) in that CCD includes the following funds in its definition of current expenditures: Day Care/Pre-school (70), Industrial Arts (71), Enterprise-Miscellaneous (72), Endowment (81), Student Extracurricular Activities (84), and Miscellaneous Trust Fund (85). CCD also includes the Building Fund (60) in its definition of Facilities Acquisition.

The expenditures per ANB presented in this summary are the total of current per-pupil spending and long-term per-pupil spending. Current and long-term expenditures are expressed in terms of expenditure function and object codes as defined below:

ANB is defined as MAEFAIRS Budgeted Budget Limitation Average Number Belonging.