Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2021-22 (Fiscal Year 2022). First Look Report. NCES 2024-309

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure totals; (2) revenues by source; (3) current expenditures by function and object; (4) revenues and current expenditures per pupil; and (5) revenues and expenditures from COVID-19 Federal Assistance Funds. This First Look report focuses on education revenues and expenditures at the school district level. The finance data used in this report are from the School District Finance Survey (F-33), 2F 3 a component of the Common Core of Data (CCD). The CCD is a group of annual public elementary/secondary data collections administered by NCES. The F-33 survey consists of LEA-level finance data submitted annually to the U.S. Census Bureau (Census Bureau) by state education agencies (SEAs) in the 50 states and the District of Columbia. SEAs report financial data covering services that provide or support prekindergarten through high school for public education for a variety of types of LEAs. These LEAs include regular school districts, independent charter school districts, as well as a substantial number of administrative and operating LEAs that are unlike typical school districts (e.g., education service agencies that provide specialized education services for school districts, such as vocational and other specialized education services for school districts). The purpose of this 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 F-33 data files and are not intended to emphasize any particular issue(s).