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School Districts
County Offices
  Statewide Totals and Averages for School Districts
General Fund

  FISCAL YEAR:  2012-13
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California Department of Education (CDE)
1430 N Street
Sacramento, CA 95814
Phone (916) 319-0791

This School Districts page includes:
Revenues
Expenditures
Expenditures by Activity
Current Expense of Education Per ADA
Revenues Chart
Expenditures Chart
Expenditures by Activity Chart

This summary statewide report is consistent with Ed-Data’s financial reports for school districts. Most financial transactions are accounted for in a district’s General Fund, which reports the regular operating revenues and expenditures. The money that is unrestricted may be used for general purposes. The items whose purpose is restricted by law or regulation must be tracked separately. The dollar figures you see in this report are the revenues and expenditures rolled up from school districts only (excluding charter schools*). See the County Offices tab for statewide totals of the County School Service Fund revenues and expenditures.

Statewide district revenue and expenditure totals are overstated by approximately 2% because districts sometimes transfer funds, and those transfers can be double counted. These interagency transactions include transfers of apportionments, such as Special Education Local Plan Area transfers, Regional Occupational Center/Program transfers, etc., as well as contracted services between districts.

The bar charts and tables compare the average revenues and expenditures for the type of district and the statewide district average. California has three main types of school districts: elementary (usually K-8), high school (9-12), and unified (K-12). Each district’s general purpose funding is based on its type, with high school districts receiving the most (on average) and elementary districts the least, based on historical patterns and the kinds of programs they provide.

This report also 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. And the report includes the cost of educational services to students, called the "Current Expense of Education."

*Note: Prior to 2003-04, financial data for charter schools authorized by the district (when available) was included in the district's financial statement. For 2003 forward, only charter school data reported with the district's General Fund are included; data in other charter school funds, or reported separate from the district, are no longer in the district's General Fund financial statement.

Note: Districts and county offices report their revenues and expenditures to the California Department of Education (CDE) prior to the completion of their annual audit. Every effort is made by the CDE to catch errors or misinterpretations. However, the unaudited information is not changed after it has been certified and released by CDE. Therefore, this report may include some uncorrected data.

 

Expenditure bar chartGeneral Fund - Expenditures
Statewide Totals and Averages,  2012-13
Object Codes Type of
Expense
Expenditures Average Dollars/Student (ADA)
Unrestricted Restricted Total All Districts Elementary Districts High School Districts Unified Districts
1000-1999 Certificated Personnel Salaries $17,786,592,472 $5,253,564,619 $23,040,157,091 $4,188 $3,997 $4,373 $4,154
2000-2999 Classified Personnel Salaries 4,179,466,914 3,157,917,731 7,337,384,645 1,334 1,216 1,512 1,325
3000-3999 Employee Benefits 7,292,419,188 2,897,127,539 10,189,546,727 1,852 1,639 2,031 1,868
4000-4999 Books and Supplies 736,454,064 1,052,844,413 1,789,298,477 325 316 372 318
5000-5999 Services and Other Operating Expenditures 2,728,995,640 2,632,338,392 5,361,334,032 975 871 974 987
Subtotal, Expenditures $32,723,928,278 $14,993,792,694 $47,717,720,972 $8,674 $8,040 $9,261 $8,652
6000-6999 Capital Outlay 143,276,592 88,814,512 232,091,104 N/A N/A N/A N/A
7000-7499 Other Outgo (excl. 7300-7399) 334,218,659 367,699,495 701,918,154 N/A N/A N/A N/A
7300-7399 Transfers of Indirect Costs (465,727,082) 351,755,878 (113,971,204) N/A N/A N/A N/A
Subtotal, Other Expenditures $11,768,169 $808,269,885 $820,038,054 N/A N/A N/A N/A
Total Expenditures $32,735,696,446 $15,802,062,580 $48,537,759,026 $8,823 $8,221 $9,521 $8,776
Pop-trends
Note:The statewide totals and averages are calculated by rolling up dollar amounts in the object code range displayed. Detail may not add to totals due to rounding.
Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.
 

 


General Fund Statewide Percentages, Expenditures by Category, 2012-13

 Note: The percentages are based on the average dollars per student by type of district.

Activity bar chart General Fund Expenditures by Activity, Reported by Function Codes
Statewide Totals and Averages, 2012-13
Function Codes Activity by Type of Expense Type of Activity Expenditures % of Total Expenditures - Statewide averages by district type
Total $/ADA All Districts Elementary Districts High School Districts Unified Districts
INSTRUCTION
1000 Instruction $23,930,495,932 $4,350 49% 54% 46% 49%
1100 Instruction - Special Education 6,265,746,037 1,139 13% 11% 12% 13%
Subtotal, Instruction $30,196,241,969 $5,489 62% 65% 58% 62%
INSTRUCTION-RELATED SERVICES
2100 Instructional Supervision and Administration $1,680,925,369 $306 4% 3% 2% 4%
2200 Administrative Unit (AU) of a Multidistrict SELPA 11,418,091 2 0% 0% 0% 0%
2420 Instructional Library, Media, and Technology 451,938,328 82 1% 1% 1% 1%
2490 Other Instructional Resources 212,008,867 39 0% 0% 0% 0%
2700 School Administration 3,290,102,208 598 7% 7% 7% 7%
Subtotal, Instruction Related Services $5,646,392,863 $1,026 12% 11% 11% 12%
PUPIL SERVICES
3110 Guidance and Counseling Services $950,190,147 $173 2% 1% 4% 2%
3120 Psychological Services 499,111,207 91 1% 1% 1% 1%
3130 Attendance and Social Work Services 174,468,527 32 0% 0% 1% 0%
3140 Health Services 552,054,108 100 1% 1% 1% 1%
3150 Speech Pathology and Audiology Services 169,056,726 31 0% 1% 0% 0%
3160 Pupil Testing Services 56,758,775 10 0% 0% 0% 0%
3600 Pupil Transportation 1,205,348,363 219 3% 2% 3% 3%
3700 Food Services 14,982,757 3 0% 0% 0% 0%
3900 Other Pupil Services 140,731,944 26 0% 0% 1% 0%
Subtotal, Pupil Services $3,762,702,552 $684 8% 6% 10% 8%
ANCILLARY SERVICES
4000 Ancillary Services $424,263,253 $77 1% 0% 2% 1%
Subtotal, Ancillary Services $424,263,253 $77 1% 0% 2% 1%
COMMUNITY SERVICES
5000 Community Services $107,219,072 $19 0% 0% 0% 0%
Subtotal, Community Services $107,219,072 $19 0% 0% 0% 0%
ENTERPRISE
6000 Enterprise $25,679,302 $5 0% 0% 0% 0%
Subtotal, Enterprise $25,679,302 $5 0% 0% 0% 0%
GENERAL ADMINISTRATION
7100 Board and Superintendent $508,178,476 $92 1% 2% 1% 1%
7190 External Financial Audit - Single Audit 17,553,996 3 0% 0% 0% 0%
7191 External Financial Audit - Other 3,372,200 1 0% 0% 0% 0%
7200 Other General Administration 1,795,913,009 326 4% 4% 4% 4%
7210 Indirect Cost Transfers (113,971,204) (21) -0% -0% -0% -0%
7700 Centralized Data Processing 523,392,646 95 1% 1% 1% 1%
Subtotal, General Administration $2,734,439,124 $497 6% 6% 6% 5%
PLANT SERVICES
8100 Plant Maintenance and Operations $4,710,307,415 $856 10% 9% 11% 10%
8500 Facilities Acquisition and Construction 158,219,599 29 0% 0% 0% 0%
8700 Facilities Rents and Leases 21,847,156 4 0% 0% 0% 0%
Subtotal, Plant Services $4,890,374,170 $889 10% 9% 11% 10%
OTHER OUTGO
9100 Debt Service $167,600,738 N/A 0% 0% 0% 0%
9200 Transfers Between Agencies 582,845,983 N/A 1% 2% 2% 1%
Subtotal, Other Outgo $750,446,721 N/A 2% 2% 2% 1%
Total Expenditures, All Activities $48,537,759,026 $8,823 100% 100% 100% 100%
Note:The statewide totals and averages are calculated by rolling up dollar amounts in the object code range displayed. Detail may not add to totals due to rounding.
Source: California Department of Education, School Fiscal Services Division - SACS Unaudited Actual Data.
 

 


General Fund Statewide Percentages, Expenditures by Activity, 2012-13

 Note: The percentages are based on percent of total expenditures - statewide averages by district type.



CURRENT EXPENSE OF EDUCATION PER ADA
(Per Education Code Section 41372)

Statewide, 2012-13
By law, the "current expense of education" must be calculated annually for every district; it is a measure of the cost of direct educational services to students. This figure is then matched with average daily attendance(ADA) for the district to arrive at an expenditure per pupil figure. Since the current expense figure excludes food services, facilities acquisition and construction, and certain other expenditures, the current expense per ADA amount is lower than the total expenditure per ADA shown in the table above.
Total Dollars Average Daily Attendance Statewide Average Dollars/Student (ADA)
All Districts Elementary Districts High School Districts Unified Districts
$46,473,651,897 5,500,996 $8,448 $7,880 $9,075 $8,528
Pop-trends
Note:The statewide totals and averages are calculated by rolling up dollar amounts in the object code range displayed excluding food services, facilities acquisition and construction, and certain other expenditures.
Source: California Department of Education, School Fiscal Services Division.
 

 
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Ed-Data is a partnership of the California Department of Education, EdSource and the Fiscal Crisis & Management Assistance Team (FCMAT) designed to offer educators, policy makers, the legislature, parents, and the public quick access to timely and comprehensive data about K-12 education in California.