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December 20, 2024



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Financing America's Schools
  -- School District Revenue & Expenditure Patterns, FY 2022

September 2024 .. Average U.S. public school spending per pupil in elementary and secondary schools rose 8.9% to $15,633 in fiscal year (FY) 2022 from the previous year. Federal revenue increased 39.6% from FY 2021 to FY 2022 and 47.6% from FY 2020 to FY 2021. These increases were largely the result of the legislative response to COVID-19, such as the Coronavirus Aid, Relief, and Economic Security (CARES) Act; Coronavirus Response and Relief Supplemental Appropriations Act 2021 (CRRSA); and the American Rescue Plan (ARP) Act.

Use tools and data reviewed in this section to examine K-12 school district finances -- sources and uses of funds for FY 2022. View, sort, query, compare school district sources and uses of funds using the interactive table below in this section. Create/view profiles for district(s) of interest. Data are based Census Bureau/National Center for Education Statistics annual 2022 achool system finances data. More about these data.

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Patterns of Percent Federal Revenue by School District FY2022
Use VDAGIS tools to examine school district sources and uses of funds for individual of groups of school districts. Create maps like shown below in combination with other geography and subject matter. Click here to start iVDA.




Largest 10 School Districts Ranked on Totel Enrollment
.. examining patterns of Federal revenue


Interactive Table
Use the interactive table below to examine characteristics of individual school districts in context of U.S. overall, states or metros. Select by state or metro and rank based on any of several selected revenue by source and per student expenditure by category.

School District Revenue & Expenditure Patterns; FY 2022 -- Interactive Table .. go top
  Use mouse-over on header column to view extended item/column name.
  Click ShowAll button between Find/Queries. See usage notes below table.
 
Show All Find in Name: FindGeoId> FindStCty: FindCBSA:
Column sets: RevCols Expenditures Pct Rev Cols Per Pupil AllCols
Enrl Min-Max:

Usage Notes
If table returns empty after using an operator below table, Click ShowAll button and repeat operation.

Data shown in the table above were developed by merging the Census-sourced "F-33" FY 2022 data with the Census-sourced 2022-23 school year school district boundary file using the Federal school district code. There is not a 1-to-1 match between these files/codes. Where total revenue shows as 0 (228 districts) the F-33 financial data are not available.

Table operation details:
  • Click ShowAll button between queries
  • Click on a column header to sort on that column; click column header again to sort in other direction.

  • Click ShowAll button to show all tabulation areas and restore full set of data view.
  • Click State to select on geographies in a selected state.
  • Find in Name: Key in text/area name (partial okay) in text box to right of Find-in-Name button.
    .. then click Find-in-Name button to locate all matches in District column (case sensitive).
  • Find CBSA: Key in 5-character CBSA code in text box to right of Find CBSA.
    .. then click Find CBSA button to locate all matches in based on CBSA column.
    .. CBSA: Core-Based Statistical Area (metro).
  • RevCols1: Click this button to view only revenue columns.
  • %RevCols: Click this button to view only revenue columns; revenues expressed as %.
  • PerStd: Click this button to view only per student columns.
  • Enrl Min-Max: Key in minimum enrollment in left text box, maximum enrollment in right text box.
    .. then click Enrl Min-Max button; table refreshes showing only districts within specified range.
    .. example: note that 500000 min and 1000000 max values show only two districts.
  • Click ShowAll button between queries
Column Headers & Item Descriptions - scroll section
NAME District Name
STAB State USPS Abbreviation
StFIPS State FIPS Code
FedID Federal School District Code
StCtyState FIPS Code + County FIPS Code
CSA Combined Statistical Area Code
CBSACore-Based Statistical Area Code
Enrollment Enrollment
TotalRevTOTAL ELEMENTARY-SECONDARY REVENUE
TFedRevTotal Revenue from Federal Sources
TFedRev%   Percent Revenue from Federal Sources
FedRComp   Compensatory (Title I)
FedRSpec   Children with disabilities
FedRNutr   Child Nutrition Act
FedROth   All other federal aid
TSTRevTotal Revenue from State Sources
STRFORM   General formula assistance
STRSPEC   Special education programs
STRTRANS   Transportation programs
STROTHR   All other state revenue
TLOCREVTotal Revenue from Local Sources
LOCRTAX   All taxes
LOCRPROP   Property taxes
LOCRPAR   Parent government contributions
LOCRCICO   Revenue from cities and counties
LOCROSCH   Revenue from other school systems
LOCRCHAR   Charges
LOCROTHR   Other local revenues
TOTALEXP TOTAL ELEMENTARY-SECONDARY EXPENDITURE
TCURSPND Total Current Spending
TSALWAGE   Total salaries and wages
TEMPBENE   Total employee benefit payments
TCURINST Total Current Spending for Instruction
TCURISAL   Salaries and wages for instruction
TCURIBEN   Employee benefits for instruction
TCURSSVC Total Current Spending for Support Services
TCURSPUP   Pupil support
TCURSSTA   Instructional staff support
TCURSGEN   General administration
TCURSSCH   School administration
TCURSOTH   Other and nonspecified
TCURONON Other Current Spending
TCAPOUT Total Capital Outlay Expenditure
TPAYOTH Payments to Other Governments
TINTRST Interest on School System Indebtedness
DEBTOUT Long-term debt outstanding at end of the fiscal year
LONGISSU Long-term debt issued during the fiscal year
LONGRET Long-term debt retired during the fiscal year
%Total PERCENT - TOTAL ELEMENTARY-SECONDARY REVENUE
%FTot   Percent - Total Revenue from Federal Sources
%FComp   Percent - Compensatory (Title I)
%STot   Percent - Total Revenue from State Sources
%SForm   Percent - General formula assistance
%LTot   Percent - Total Revenue from Local Sources
%LTaxP   Percent - Taxes & parent government contributions
%LothG   Percent - Revenue from other local governments
%LChar   Percent - Charges
PPCSTOT PER PUPIL - TOTAL CURRENT SPENDING (ELEMENTARY-SECONDARY)
PPSALWG   Per Pupil - Total salaries and wages
PPEMPBEN   Per Pupil - Total employee benefit payments
PPITOTAL   Per Pupil - Total Current Spending for Instruction
PPISALWG   Per Pupil - Salaries and wages
PPIEMBEN   Per Pupil - Employee benefits
PPSTOTAL   Per Pupil - Total Current Spending for Support Services
PPSPUPIL   Per Pupil - Pupil support
PPSSTAFF   Per Pupil - Instructional staff support
PPSGENAD   Per Pupil - General administration
PPSSCHAD   Per Pupil - School administration

View/Analyze Data for Selected District(s) (step-by-step Windows instructions)
Click a district of interest in the table (see usage notes below table).
.. the row turns blue
.. right click the row and select "Copy"
Open the SDFA XLS shell
.. this operation requires Excel to be operating on your computer.
.. click the above link; the table shell opens in the default XLS file handler
.. as Excel opens, you might have to authorize "Enable Editing" (an Excel feature).
.. paste into cell C1 (where text says "1 paste here then copy"
.. copy the pasted group of cells (right-click C1 and select Copy)
.. paste special transpose into cell C2 (where it says "2 copy above selected and 'paste special transpose' here" )
  ... right-click C2, select Paste Special, then choose Transpose, then OK
Done.

Illustrative comparative analysis profile for two districts
.. graphic shows partial view .. open full xls profile


Scope of Data
Data are based on the 2022 Annual Annual Survey of School System Finances, mostly school districts, conducted by the Census Bureau. These data are also known as the "F-33 data" as the data are collected using the F-33 questionnaire/survey. The author of this document, Warren Glimpse, has worked with the F-33 data since developing the School District Data Book (SDDB) under sponsorship of the National Census for Education Statistics (NCES). The original 1990 SDDB featured data integrated from the 1990 Census and 1990 NCES Common Core of Data statistical programs. The 1990 SDDB also featured development of the first national scope mapping of the U.S. national scope school district boundaries.

  • F-33 Questionnaire
  • Documentation (Word doc)

Additional Details about ESEA Title I Data
In the FY 22 data tables published by the U.S. Census Bureau, Title I revenues to the 50 states and DC are $14.8 billion. As described in the notes for Table 2, state and national totals in this table are lower than the actual totals for these federal programs. This information includes only the revenue received by public school systems and excludes monies received by nonpublic school system organizations such as state agencies and charter schools whose charters are held by nongovernmental entities. These entities are included in the F-33 data published by the Census Bureau (and NCES under the School District Finance Survey). For FY 22, local education agencies in the 50 states and DC received $15.6 billion in revenue from Title I programs (see Table 5 of Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2021-22).

Further, ESEA Title I allocations for a federal fiscal year are available for use by school districts in the following school year. For example, allocations made in Federal Fiscal Year (FFY) 2021 are available for spending by school districts beginning with the 2021-22 school year. Digest table 401.70 provides the total appropriations for Title I by program and state or jurisdiction for FY 21. The total Title I allocations to the 50 states and DC available for use during the 2021-22 school year is $16.3 billion. Digest table 215.20 provides the FFY 21 Title I allocations for public school districts enrolling more than 15,000 students in FY 2019.

Title I allocations as calculated and reported by the U.S. Department of Education for a particular school year also differ from Title I revenues recognized by school districts for the following reasons:
1. State-level adjustments. States may adjust Federal Title I allocations to LEAs,
for example, to reflect LEA boundary changes or the creation of new LEAs, including charter school LEAs, that are not accounted for in the statutory calculations. More information on the FY 2021 Title I-A grants may be found in the CRS Report dated May 16, 2022 and on the U.S. Department of Education website.

2. State reservations for administration and school improvement activities.
Federal law permits states to reserve the greater of $400,000 or 1 percent of the amounts allocated under Title I parts A, C, and D to carry out administrative duties (20 U.S.C. §6304). Federal law also permits states to reserve up to 7 percent of the amount received under subpart 2 of Title I part A for school improvement activities (20 U.S.C. §6303).

3. Carryover of previous year and current year allocations. Federal law permits local education agencies to retain up to 15 percent of Title I allocations for one additional fiscal year in order to allow entities to spend the money at a later date (20 U.S.C. §6339). Revenues from Title I programs may have been appropriated in the prior fiscal year but remained available for obligations under the carryover provision in the Title I statutes.

A discussion of the differences between Title I allocations and expenditures from Title I funds may also be found in Table 8 and Appendix A of the National Public Education Financial Survey (NPEFS) report: Revenues and Expenditures for Public Elementary and Secondary Education: FY 22.

Enrollment. Enrollment data are based on data reported by school districts and state education agencies for the 2021-22 school year. Enrollments for state educational facilities, federal school systems and charter schools whose charters are held by a nongovernmental entity have been excluded (treated as zero). In an effort to have these data for regular school districts only, public school systems with zero enrollment reported are not included in the interactive table.

Total revenue data are shown in the ranking table in thousands of dollars. Financial data are shown on cash basis. In many cases financial data will differ from financial data reported by school districts due to wide-ranging different accounting procedures used district to district. Data shown in the ranking table use standardized accounting categories across all districts except as noted in supplemental notes (not shown in this section).

Limitations of Data
These data are reported by school districts. They are not estimates subject to estimation error. However, financial data reporting and categorization differs from state to state. As a result, some data cells show as zero while in fact the data for that cell is included in another category, such as "Other."

Charter Schools
Many states have passed legislation authorizing the formation of charter schools. While each state's charter school provisions are unique, there are some common characteristics. In general, a charter constitutes a contract between a governmental body (the governmental body would be considered the chartering or sponsoring entity) and an operator entity that is responsible for delivering the education services.

Finance data covered in this program, as collected by the Census Bureau, only charter schools whose charters are held by operators that are governmental bodies are considered to be in scope. For example, if a city or county obtains a charter to operate a school from a sponsoring local school district, the finances of the resulting charter school are included in Census Bureau education finance statistics (and thus are included in the summary tables and data files). The finances for these charter schools are often included within the finances of the sponsoring school district.

Charter schools whose charters are held by operators that are not governmental are considered to be out of scope for the purposes of Census Bureau government finance statistics. In these cases, school district payments to charter schools are included (within the expenditures of the paying school district), but the finances of the charter schools themselves are excluded from the statistics (and thus are excluded from the data covered in this section).

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