Elementary/Middle and Secondary Per Pupil Expenditures

I. Data
View selected years data in PDF format;
II. Overview
This report shows in-district per pupil expenditures at the elementary/middle and secondary levels. Expenditures reflect both regular and special education but exclude the tuition and assessment costs associated with educating students out of district, as well as land, buildings, capital and debt service. The expenditures are reported on the End of Year School Report (ED001). Districts are required to identify their non-special education expenditures by elementary/middle and secondary levels. Special education is prorated between the grade levels based on additional information provided on the ED001. Most districts break out their elementary/middle expenditures to reflect grades pre-kindergarten through 8 and secondary expenditures cover grades 9 through 12. However, there are some exceptions mainly associated with member towns and their secondary regional districts, and for towns who do not operate high schools. Therefore, some districts will only show elementary/middle or secondary expenditures per pupil. The analysis groups districts based on their ED001 grade breakouts:
	1.	Districts reporting PK-8 (elementary/middle) and 9-12 (secondary).
	2.	Districts reporting PK-6 (elementary/middle) and 7-12 (secondary).
	3.	Districts reporting only elementary/middle expenditures.
	4.	Districts reporting only secondary expenditures.
October 1 enrollment is used as the basis for deriving per pupil expenditures. Enrollment reflects in-district students regardless of fiscal responsibility. Students educated out of district are not included. The enrollment data is provided through the Public School Information System (PSIS).

Any questions concerning this information should be directed to Kevin Chambers at (860) 713-6455 or kevin.chambers@po.state.ct.us.