Expenditures are reflecting those for the normal day-to-day operation of schools as reported by the Local Education Agency. This
includes expenditures for staff salaries and benefits, supplies and purchased services. The following expenditures are excluded:
Capital Outlay (e.g. purchases of land/land improvements (Function 4100/4200), school construction (Function 4300/4500/4600) and
building improvements (Function 4700/4900), and equipment (Object 700 all funds); community services operations (Function 3300),
and debt services (Function 5100) and transfers (Function 5200).
Audited Enrollment is based on the full-time equivalency (FTE) of students enrolled on 9/20 and 2/20 (if eligible). FTE includes
only those students counted for funding in the following grades: Pre-Kindergarten (4 Year At-Risk), Pre-Kindergarten (with IEP),
Kindergarten through Twelfth, and Virtual (full-time, part-time, and Virtual Credits converted to FTE).
NOTE: Per-pupil expenditure calculations provide a high-level analysis of the disparity between schools and districts, and
conditions may vary based on geographic location, differences in wages and benefits, square miles, age of buildings, etc.