In California:
Figure K12-04
Where Schools Spend Their Money:
Classroom Instruction 62.4%
Transportation 2.7%
Other General Fund 2.7%
Pupil Services 5.2%
General Administration 5.3%
Instructional Support 11.7%
Maintenance and Operations 10.0%
Classroom Instruction includes general education, special education, teacher compensation, and special projects. General Administration includes superintendent and board, district and other administration and centralized electronic data processing.
Instructional Support includes research, curriculum development and staff development that benefits and supports student instruction.
Maintenance and Operations includes utilities, janitorial and groundskeeping staff, and routine repair and maintenance. Pupil Services includes counselors, school psychologists, nurses, child welfare, and attendance staff.
Other General Fund includes spending for ancillary services, contracts with other agencies, and transfers to and from other district funds.
1 Based on 2011-12 expenditure data reported by schools for their general purpose funding.