School district revenues and expenditures

The most recent data released by NCES is for fiscal year 2006. Specifics on what the report covers are summarized below. While Nevada was near the median in terms of both revenues and expenditures, there was over a 200% difference in expenditures per student for schools with the lowest vs. the highest revenues. The report is fairly brief with the bulk of information presented in tables.

"The School District Finance Survey for School Year 2005-06 (fiscal year 2006), part of the Common Core of Data (CCD), presents data submitted annually to NCES by state education agencies (SEAs) in the 50 states and the District of Columbia. All financial transactions associated with assets, expenditures, revenues, and indebtedness are accounted for, including revenues from federal, state, and local sources and expenditures in categories such as instruction and instruction-related activities, student support services, administration, operation, capital outlay, and debt services... this report focuses on school districts that operate public schools and charter school districts.

The survey found that regular school districts had median total revenues per pupil of $10,173 in FY 06. The federal range ratio was 1.9, which indicates that the magnitude of the difference between total revenues per pupil at the 5th ($7,349) and 95th ($21,048) percentiles of districts was approximately 190 percent. Independent charter school districts had median total revenues per pupil of $8,357 in FY 06, with a federal range ratio of 1.9. For regular school districts, median current expenditures per pupil were $8,587 in FY 06. Median expenditures per pupil on instruction and instruction-related activities in regular school districts were $5,528. For independent charter school districts, median current expenditures per pupil were $7,499 in FY 06. Median expenditures per pupil on instruction and instruction-related activities in independent charter school districts were $4,123."