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Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2022-23 (Fiscal Year 2023). First Look Report. NCES 2025-302

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Title: Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2022-23 (Fiscal Year 2023). First Look Report. NCES 2025-302
Language: English
Authors: Stephen Q. Cornman, Shannon Doyle, Clara Moore, Jeremy Phillips, Malia R. Nelson, National Center for Education Statistics (NCES) (ED/IES), US Census Bureau
Source: National Center for Education Statistics. 2025.
Availability: National Center for Education Statistics. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; Web site: http://nces.ed.gov/
Peer Reviewed: Y
Page Count: 43
Publication Date: 2025
Document Type: Reports - Research
Numerical/Quantitative Data
Education Level: Elementary Secondary Education
Higher Education
Postsecondary Education
Descriptors: Educational Finance, Income, Expenditures, Elementary Secondary Education, Expenditure per Student, National Surveys, Public Education, Educational Legislation, Federal Legislation, Federal Aid, COVID-19, Pandemics, Student Personnel Services, Tables (Data)
Laws, Policies and Program Identifiers: Elementary and Secondary Education Act Title I
Assessment and Survey Identifiers: National Public Education Financial Survey
Abstract: This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2023. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4) current expenditures; (5) revenues and current expenditures per pupil; (6) expenditures from Title I funds; and (7) revenues and expenditures from COVID-19 Federal Assistance Funds. The expenditure functions include instruction, support services, food services, and enterprise operations. The support services function is further broken down into seven subfunctions: (1) instructional staff support services; (2) pupil support services; (3) general administration; (4) school administration; (5) operations and maintenance; (6) student transportation; and (7) other support services (such as business services). Objects reported within a function or subfunction include salaries and wages, employee benefits, purchased services, supplies, and equipment. The finance data used in this report are from the National Public Education Financial Survey (NPEFS), a component of the Common Core of Data (CCD). The purpose of a First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using NPEFS. They do not represent all of the data and are not meant to emphasize any particular issue. While the tables in this report include data for all NPEFS respondents, the selected findings are limited to the 50 states and the District of Columbia.
Abstractor: As Provided
IES Funded: Yes
IES Publication: https://ies.ed.gov/use-work/resource-library/report/first-look-ed-tab/revenues-and-expenditures-public-elementary-and-secondary-education-school-year-2022-23-fiscal-year
Entry Date: 2025
Accession Number: ED672271
Database: ERIC
FullText Text:
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  Data: Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2022-23 (Fiscal Year 2023). First Look Report. NCES 2025-302
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  Data: <searchLink fieldCode="AR" term="%22Stephen+Q%2E+Cornman%22">Stephen Q. Cornman</searchLink><br /><searchLink fieldCode="AR" term="%22Shannon+Doyle%22">Shannon Doyle</searchLink><br /><searchLink fieldCode="AR" term="%22Clara+Moore%22">Clara Moore</searchLink><br /><searchLink fieldCode="AR" term="%22Jeremy+Phillips%22">Jeremy Phillips</searchLink><br /><searchLink fieldCode="AR" term="%22Malia+R%2E+Nelson%22">Malia R. Nelson</searchLink><br /><searchLink fieldCode="AR" term="%22National+Center+for+Education+Statistics+%28NCES%29+%28ED%2FIES%29%22">National Center for Education Statistics (NCES) (ED/IES)</searchLink><br /><searchLink fieldCode="AR" term="%22US+Census+Bureau%22">US Census Bureau</searchLink>
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  Data: <searchLink fieldCode="SO" term="%22National+Center+for+Education+Statistics%22"><i>National Center for Education Statistics</i></searchLink>. 2025.
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  Data: National Center for Education Statistics. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; Web site: http://nces.ed.gov/
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  Data: This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2023. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4) current expenditures; (5) revenues and current expenditures per pupil; (6) expenditures from Title I funds; and (7) revenues and expenditures from COVID-19 Federal Assistance Funds. The expenditure functions include instruction, support services, food services, and enterprise operations. The support services function is further broken down into seven subfunctions: (1) instructional staff support services; (2) pupil support services; (3) general administration; (4) school administration; (5) operations and maintenance; (6) student transportation; and (7) other support services (such as business services). Objects reported within a function or subfunction include salaries and wages, employee benefits, purchased services, supplies, and equipment. The finance data used in this report are from the National Public Education Financial Survey (NPEFS), a component of the Common Core of Data (CCD). The purpose of a First Look report is to introduce new data through the presentation of tables containing descriptive information. The selected findings chosen for this report demonstrate the range of information available when using NPEFS. They do not represent all of the data and are not meant to emphasize any particular issue. While the tables in this report include data for all NPEFS respondents, the selected findings are limited to the 50 states and the District of Columbia.
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  Data: <link linkTarget="URL" linkTerm="https://ies.ed.gov/use-work/resource-library/report/first-look-ed-tab/revenues-and-expenditures-public-elementary-and-secondary-education-school-year-2022-23-fiscal-year" linkWindow="_blank">https://ies.ed.gov/use-work/resource-library/report/first-look-ed-tab/revenues-and-expenditures-public-elementary-and-secondary-education-school-year-2022-23-fiscal-year</link>
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  BibEntity:
    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 43
    Subjects:
      – SubjectFull: Educational Finance
        Type: general
      – SubjectFull: Income
        Type: general
      – SubjectFull: Expenditures
        Type: general
      – SubjectFull: Elementary Secondary Education
        Type: general
      – SubjectFull: Expenditure per Student
        Type: general
      – SubjectFull: National Surveys
        Type: general
      – SubjectFull: Public Education
        Type: general
      – SubjectFull: Educational Legislation
        Type: general
      – SubjectFull: Federal Legislation
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      – SubjectFull: Federal Aid
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      – SubjectFull: COVID-19
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      – SubjectFull: Pandemics
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      – SubjectFull: National Public Education Financial Survey
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