Expenditure Per-Pupil Rankings

The data on schools' expenditures per-pupil is included on each district's report card


Historical Resources

Building-Level Data

Through fiscal year 2012, ODE provided building-level reports on expenditures and expenditures per pupil, which were accessible through the iLRC (now advanced reports.)  ODE will have building-level data available in the future, with calculations similar to those done with the new expenditure standards for fiscal year 2013 and later.  However, those reports are not yet available.

Expenditure Standards

The Department has to rank traditional school districts, joint vocational districts, and community schools based on the percent of their operating expenditures for classroom instructional vs. nonclassroom purposes, as well as their overall operating expenditures per-pupil.

The classification of expenditures used in the rankings is based on these standards . Many of the details needed to implement the standards have been developed through a working group chaired by ODE, including representation from the following: traditional school treasurer, community school treasurer, JVSD treasurer, OASBO, Auditor of State, and Governor’s Office. Prior to the working group, stakeholders contributed ideas and feedback to ODE for the creation of the expenditure standards.

Expenditure Category Definitions

Confused about the expenditure categories? See the Chart below.

Expenditure Category Fed# EFM Category Classroom/Nonclassroom




Operating -
Classroom instructional

Pupil Support Service


Pupil Support Services

Instructional Staff Support Services


Instructional Staff Support Services

General Administration



Operating -

School Administration


Other and Non-specified Support Services


Operation and Maintenance of Plant


Building Operations

Pupil Transportation


Elem-Sec Noninstructional Food Service


Elem-Sec Noninstructional - Enterprise Operations



Non-Operating (Excluded)

Elem-Sec Noninstructional - Other


Nonelem-sec Programs - Community Svcs


Nonelem-sec Programs - Adult Ed


Nonelem-sec Programs - Other




Land and Existing Structures


Equipment - Instructional 


Equipment - Other 


Payments to Other Governments


Interest on Debt


  • Instruction. Activities dealing with the interaction of teachers and students in the classroom, home, or hospital as well as co-curricular activities. Includes teachers and instructional aides or assistants engaged in regular instruction, special education, and vocational education programs. Excludes adult education programs.
  • Pupil support Services. Expenditures for administrative, guidance, health, and logistical support that enhance instruction. Includes attendance, social work, student accounting, counseling, student appraisal, information, record maintenance, and placement services. Also includes medical, dental, nursing, psychological, and speech services.
  • Instructional staff Support Services. Expenditures for supervision of instruction service improvements, curriculum development, instructional staff training, academic assessment, and media, library, and instruction-related technology services.
  • General Administration. Expenditures for board of education and executive administration (office of the superintendent) services.
  • School Administration. Expenditure for the office of the principal services.
  • Operation and Maintenance of Plant. Expenditures for buildings services (heating, electricity, air conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle operation and maintenance, and security services.
  • Pupil Transportation. Expenditure for vehicle operation, monitoring riders, and vehicle servicing and maintenance.
  • Other and Non-specified Support Services.  Business support expenditures for fiscal services (budgeting, receiving and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution, printing, publishing, and duplicating services. Also include central support expenditures for planning, research and development, evaluation, information, management services, and expenditures for other support services not included elsewhere.
  • Food services. Gross expenditure for cafeteria operations including the purchase of food.
  • Enterprise operations. Noninstructional expenditures for business-like activities where the costs are recouped largely with user charges.
  • Other Elementary-secondary Noninstructional. Expenditure for other elementary-secondary non-instructional activities not related to food services or enterprise operations.
  • Community services. Expenditure for providing noneducation services such as, operation of a swimming pool, public library, programs for the elderly, and child care centers.
  • Adult education. Expenditures for basic adult education classes, such as GED or high school equivalency.
  • Other Nonelementary-secondary Programs. All other nonelementary-secondary programs such as any post-secondary programs for adults.
  • Construction. Capital expenditures for construction of fixed assets.
  • Land and Existing Structures. Capital expenditures for the purchase of land and existing buildings and grounds.
  • Equipment – Instructional. Capital expenditures for instructional equipment.
  • Equipment – Other. Capital expenditures for non-instructional equipment.
  • Payments to Other Governments. Category used only at statewide level.
  • Interest on Debt.

Expenditures Per-Pupil (EPP) vs.
Expenditures Per Equivalent Pupil (EPEP)

For the pupil amounts, the district’s expenditures are divided by ADM (average daily membership), which is calculated from year-end student-by-student data reported via EMIS in period N. The students are counted by educating district or school, not resident district. FTE equivalents are calculated for students attending multiple schools, or partial year, or part-time status. Pre-school special education students are included, but other pre-school students and all adult education students are excluded. The calculations mirror the procedure for determining Expenditure Flow Model (EFM) ADM calculations from past years.

The rankings on the report cards are based on expenditures per equivalent pupil. Calculations of expenditures per pupil are also available on ODE’s website. EPP is calculated by dividing total expenditures by ADM where each student counts the same, whereas EPEP is calculated by dividing expenditures by weighted ADM, where harder-to-serve students can be given a higher mathematical weight. The weights are calculated in the same manner used for the fiscal benchmark report, to count as greater than 1.0 FTE students who are in special education, are economically disadvantaged, or are English learners.

Economically Disadvantaged extra weight: w=(P/A)*0.1*N, where

  • P= percent of district’s ADM reported as eligible for free or reduced price lunch
  • A= average statewide percent of ADM reported as eligible for free or reduced price lunch
  • N= ADM reported as eligible for free or reduced price lunch

English learners extra weight: Reported ELL ADM *0.2906

Special Education extra weight: Reported ADM in each category * weight for that category

  • Disability Category 1 weight: 0.2906
  • Disability Category 2 weight: 0.7374
  • Disability Category 3 weight: 1.7716
  • Disability Category 4 weight: 2.3646
  • Disability Category 5 weight: 3.2022
  • Disability Category 6 weight: 4.7205

Last Modified: 2/14/2024 1:23:39 PM