School District Revenues and Expenditures

February 2007
In 2004-05, the overall amount of money allocated for K-12 public education, with its more than 6 million students, was $58.9 billion. That figure compares with $55.7 billion in the previous year, according to the Legislative Analyst’s Office.

Most school district financial transactions are accounted for in a district’s General Fund, which reports regular operating revenues and expenditures.

The table below explains the sources of school district General Fund revenues for the state as a whole and for each of California’s three school district types. High school districts, on average, receive a larger portion of their funds from revenue limit sources (local property taxes and state revenues). Elementary and unified districts have more similar funding.

2004-05 Percent Statewide Total General Operating Revenues per Student (ADA)*
Type of Revenue	Statewide	Elementary Districts	Unified Districts	High School Districts
Revenue Limit Sources	66%	66%	65%	73%
Federal Revenue	9%	9%	10%	7%
Other State Revenue	19%	17%	20%	13%
Other Local Revenue	5%	7%	5%	7%

The table below shows how districts report their General Fund expenditures according to personnel costs and other types of purchases. This table shows that districts tend to spend their funds similarly, regardless of the type of district.

2004-05 Percent Statewide Total General Operating Expenditures per Student (ADA)*
	Statewide	Elementary Districts	Unified Districts	High School Districts
Certificated Personnel Salaries	51%	52%	49%	50%
Classified Personnel Salaries	15%	15%	17%	15%
Employee Benefits	20%	19%	20%	20%
Books and Supplies	5%	5%	5%	5%
Services and Other Operating Expenses	9%	9%	10%	9%

This last table presents General Fund expenditures according to the activity (or function) they support. It shows, for example, what proportion of operating expenditures is being used for classroom instruction versus administration or for services versus site maintenance. Again, the differences are in the high school districts, in particular, where a smaller percentage of expenditures go to instruction and a larger portion to pupil services and other outgo.

2004-05 Percent of Statewide Total General Operating Expenditures by District Type*+
Type of Activity	Statewide	Elementary Districts	Unified Districts	High School Districts
Instruction (includes regular K-12 instruction and Special Education)	62%	65%	62%	56%
Instruction-Related Services (includes school administration, instructional supervision and administration, instructional technology, etc.)	12%	11%	13%	11%
Pupil Services (includes pupil transportation, guidance and counseling services, health services, psychological services, etc.)	7%	6%	7%	9%
Ancillary Services, Community Services, and Enterprise	1%	0%	0%	2%
General Administration (includes board and superintendent, centralized data processing, etc.)	5%	6%	6%	5%
Plant Services (includes plant maintenance and operations)	10%	9%	10%	11%
Other Outgo (includes transfers between agencies)	3%	3%	2%	5%

Data: Ed-Data EdSource 2/07

* These statewide averages are calculated by rolling up dollar amounts as reported by school districts. Detail may not add to totals due to rounding.
⁺ This summary statewide report is for school districts only.

For a more detailed look at school district revenues and expenditures, please go to Ed-Data (www.ed-data.k12.ca.us/state/finance.htm). The Ed-Data site also presents similar data for every California school district.

Data: California Department of Education (CDE) from the Ed-Data partnership website at www.ed-data.k12.ca.us.