Explanation of Operating Expenditures and Cost Differences between School Districts
The operating expenditures attached are defined by the U.S. Census Bureau. Each state submits the data on an annual basis. Each function is defined by the National Center of Educational Statistics (NCES) handbook entitled "Financial Accounting for Local and State School Systems, 2003 Edition." The expenditure reports to the U.S. Census Bureau are completed by each state using the guidance of the NCES handbook.
Districts Locally Governed
All Kansas School Districts are governed by local boards of education that decide locally how they want to operate their district. Some communities may prefer all-day kindergarten, while others may determine they want a smaller number of students for each teacher. Thus the percentage of expenditures reflects both the local decisions and the geographic makeup of the district.
To obtain a list of comparable districts based on enrollment (Excel), free/reduced meal percentages (Excel), or area of square miles (Excel) please download the specific file you want to compare. You will then need to download each USD's Current Expenditure report you are comparing.
All files are in PDF format.
State Totals (as reported in August 2013)
See 2011-12 Operating Expenditures
See 2010-11 Operating Expenditures
See 2009-10 Operating Expenditures
See 2008-09 Operating Expenditures
See 2007-08 Operating Expenditures
See 2006-07 Operating Expenditures
See 2005-06 Operating Expenditures
See 2004-05 Operating Expenditures
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