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Public Schools & Districts

Finance - District level only

In-District and Out-of-District FTE Average Membership


In-District Full-Time Equivalents (FTE) Average Membership: Average enrollment across the school year, for pupils enrolled at local schools.

Out-of-District Full-Time Equivalents (FTE) Average Membership: Average enrollment across the school year, for publicly-funded pupils enrolled at other districts, charter schools, special ed collaboratives and private special education schools, etc.

Total Full-Time Equivalents (FTE) Average Membership: The sum of in-district and out-of-district membership.

Per Pupil Expenditures

Calculated by dividing all of district's operating expenditures by its average pupil membership. All of a district's expenditures from all funding sources are included, with one exception--capital costs such as purchase of buildings are not counted. Average pupil membership includes all students who receive services in the district's schools, as well as those who are tuitioned to out-of-district settings such as special education schools, charter schools, or other school districts.

General Fund Appropriations: Amounts voted by town meetings or city councils to support the school budget, coming primarily from a combination of property taxes and Chapter 70 state aid.

Grants, Revolving and Other Funds: Non-appropriated revenue sources from federal, state and private grants; tuition, school lunch, athletic funds, and other targeted local receipts.

Total Expenditures: Spending from all funding sources on all school functions except capital items (school construction, purchase of buildings, etc.)

Expenditure Per Pupil: Total spending divided by total fte average membership