Overview

All reports present per-pupil expenditures (PPE) for free elementary and secondary education, including both regular and special education.  Reports exclude expenditures for food services not funded by local funds, debt, capital, adult education, community services, and state contributions to teachers’ retirement. 

Financial data are taken from the Education Financial System (EFS), reported by local and regional school districts, regional education service centers, and charter schools for 2018-19.  Pupil counts are from October 1, 2018 data reported in the Public School Information System (PSIS).  The data have not been fully audited; audits may result in changes in the data presented here.