Ed-Data

This summary statewide report is consistent with Ed-Data’s new 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.

General Fund - Revenues Statewide Totals and Averages,  2011-12 Object Codes Type of Revenue Revenues Average Dollars/Student (ADA) Unrestricted Restricted Total All Districts Elementary Districts High School Districts Unified Districts 8010-8099 Revenue Limit Sources $29,601,094,325 $1,162,069,543 $30,763,163,868 $5,555 $5,332 $6,667 $5,392 8100-8299 Federal Revenue 215,918,929 4,749,154,950 4,965,073,879 897 750 715 948 8300-8599 Other State Revenue 5,684,277,367 4,120,572,504 9,804,849,872 1,770 1,417 1,394 1,893 8600-8799 Other Local Revenue 1,336,357,806 2,041,482,785 3,377,840,591 610 735 722 552 Total Revenues $36,837,648,428 $12,073,279,783 $48,910,928,210 $8,832 $8,234 $9,499 $8,785 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, Revenues by Category, 2011-12

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

General Fund - Expenditures Statewide Totals and Averages,  2011-12 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 $17,310,182,002 $5,751,209,535 $23,061,391,537 $4,164 $3,975 $4,339 $4,131 2000-2999 Classified Personnel Salaries 4,134,069,605 3,200,428,168 7,334,497,773 1,324 1,208 1,494 1,316 3000-3999 Employee Benefits 7,181,832,595 3,079,553,822 10,261,386,418 1,853 1,653 2,033 1,864 4000-4999 Books and Supplies 776,157,361 1,105,899,879 1,882,057,240 340 319 359 339 5000-5999 Services and Other Operating Expenditures 2,459,960,832 2,721,219,713 5,181,180,545 936 854 955 939 Subtotal, Expenditures $31,862,202,396 $15,858,311,117 $47,720,513,512 $8,617 $8,009 $9,180 $8,590 6000-6999 Capital Outlay 123,125,523 159,796,149 282,921,672 N/A N/A N/A N/A 7000-7499 Other Outgo (excl. 7300-7399) 325,842,329 380,881,530 706,723,860 N/A N/A N/A N/A 7300-7399 Transfers of Indirect Costs (533,784,446) 401,514,062 (132,270,384) N/A N/A N/A N/A Subtotal, Other Expenditures $(84,816,593) $942,191,741 $857,375,148 N/A N/A N/A N/A Total Expenditures $31,777,385,802 $16,800,502,858 $48,577,888,660 $8,772 $8,197 $9,424 $8,723 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, 2011-12

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

General Fund Expenditures by Activity, Reported by Function Codes Statewide Totals and Averages, 2011-12 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 $24,154,852,326 $4,362 50% 54% 46% 49% 1100 Instruction - Special Education 6,166,969,772 1,114 13% 11% 12% 13% Subtotal, Instruction $30,321,822,099 $5,475 62% 65% 58% 62% INSTRUCTION-RELATED SERVICES 2100 Instructional Supervision and Administration $1,744,943,146 $315 4% 3% 3% 4% 2200 Administrative Unit (AU) of a Multidistrict SELPA 10,337,913 2 0% 0% 0% 0% 2420 Instructional Library, Media, and Technology 458,515,799 83 1% 1% 1% 1% 2490 Other Instructional Resources 193,942,646 35 0% 0% 0% 0% 2700 School Administration 3,292,339,910 595 7% 7% 7% 7% Subtotal, Instruction Related Services $5,700,079,413 $1,029 12% 11% 11% 12% PUPIL SERVICES 3110 Guidance and Counseling Services $958,359,889 $173 2% 1% 4% 2% 3120 Psychological Services 477,271,978 86 1% 1% 1% 1% 3130 Attendance and Social Work Services 174,947,410 32 0% 0% 1% 0% 3140 Health Services 540,060,080 98 1% 1% 1% 1% 3150 Speech Pathology and Audiology Services 156,927,546 28 0% 1% 0% 0% 3160 Pupil Testing Services 51,191,768 9 0% 0% 0% 0% 3600 Pupil Transportation 1,293,982,500 234 3% 2% 3% 3% 3700 Food Services 15,967,232 3 0% 0% 0% 0% 3900 Other Pupil Services 133,627,161 24 0% 0% 0% 0% Subtotal, Pupil Services $3,802,335,564 $687 8% 6% 10% 8% ANCILLARY SERVICES 4000 Ancillary Services $428,021,368 $77 1% 0% 2% 1% Subtotal, Ancillary Services $428,021,368 $77 1% 0% 2% 1% COMMUNITY SERVICES 5000 Community Services $106,709,145 $19 0% 0% 0% 0% Subtotal, Community Services $106,709,145 $19 0% 0% 0% 0% ENTERPRISE 6000 Enterprise $27,361,659 $5 0% 0% 0% 0% Subtotal, Enterprise $27,361,659 $5 0% 0% 0% 0% GENERAL ADMINISTRATION 7100 Board and Superintendent $459,673,382 $83 1% 1% 1% 1% 7190 External Financial Audit - Single Audit 17,267,641 3 0% 0% 0% 0% 7191 External Financial Audit - Other 3,362,622 1 0% 0% 0% 0% 7200 Other General Administration 1,745,339,021 315 4% 4% 4% 3% 7210 Indirect Cost Transfers (132,270,384) (24) -0% -0% -0% -0% 7700 Centralized Data Processing 498,987,021 90 1% 1% 1% 1% Subtotal, General Administration $2,592,359,303 $468 5% 6% 6% 5% PLANT SERVICES 8100 Plant Maintenance and Operations $4,658,980,919 $841 10% 9% 11% 10% 8500 Facilities Acquisition and Construction 166,345,833 30 0% 0% 0% 0% 8700 Facilities Rents and Leases 29,620,779 5 0% 0% 0% 0% Subtotal, Plant Services $4,854,947,532 $877 10% 9% 11% 10% OTHER OUTGO 9100 Debt Service $163,063,240 N/A 0% 0% 0% 0% 9200 Transfers Between Agencies 581,189,339 N/A 1% 2% 2% 1% Subtotal, Other Outgo $744,252,579 N/A 2% 2% 2% 1% Total Expenditures, All Activities $48,577,888,660 $8,772 100% 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, 2011-12

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, 2011-12 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 $46,420,178,248 5,537,935 $8,382 $7,846 $8,961 $8,458 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.