Per Pupil Spending Background

Per pupil spending statistics reflects the current expense of education and average daily attendance (ADA) in California school districts as defined by the California Department of Education.

The current expense of education includes the following Department of Education account codes and descriptions:

Account Code Description Includes
1000 Certified salaries Teacher, librarian, administrator, and other salaries
2000 Classified salaries Teacher aide, maintenance, clerical, and other salaries
3000 Employee benefits Health, workers compensation, and other benefits (excludes retirement and fringe benefits for retired persons)
4000 Books and supplies Textbook, transportation, and other supplies (excludes food service)
6500 Equipment replacement As defined (excludes facilities acquisition and construction)
5000 and 7300 Services and direct support Memberships, insurance, and other services and support (excludes nonagency, community services)

Average daily attendance (ADA) is defined as the total days of student attendance divided by the total days of instruction. Per pupil spending is calculated by dividing the current expense of education by ADA.