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.
Possible Cost Differences in School Districts
Comparing expenditures between school districts must be done with caution. Listed below are some of the reasons that may cause school districts' expenditures to vary.
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 2015)
2014-2015 Current Operating Expenditures (by district):
School Finance Team Director
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2015-16 Operating Expenditures
2014-15 Operating Expenditures
2013-14 Operating Expenditures
2012-13 Operating Expenditures
2011-12 Operating Expenditures
2010-11 Operating Expenditures
2009-10 Operating Expenditures
2008-09 Operating Expenditures
2007-08 Operating Expenditures
2006-07 Operating Expenditures
2005-06 Operating Expenditures
2004-05 Operating Expenditures
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