- Current expenditures are made up of all of the expenditures defined as Current in the OSPI’s F196 report. The term “Current” in this context is an accounting term used to describe expenditures on goods and services normally consumed in the current year.
- Capital outlay expenditures are made up of the expenditures defined as Capital Outlay in the F196 report. A 6 year rolling average was used.
- Interest on debt expenditures and other charges are made up of the following items listed as Debt Service in the F196 report: Interest and Other Charges and Bond/Levy Issuance and/or Election.
- Inflation data source: U.S. Bureau of Labor Statistics. Consumer Price Index for All Urban Consumers (CPI-U).
- See the Per Pupil Expenditures Report for sample calculations.
Historical Total Expenses Per Student
Historical Total Expenses
Historical Total Enrollment