Per pupil expenditures are calculated by dividing a district's operating expenditures by its average pupil membership, including in-district expenditures per pupil and total expenditures per pupil. The following data elements are included in these calculations:
In-District Full-Time Equivalents (FTE) Average Membership: Average enrollment across the school year, for pupils enrolled at local schools.
In-District Expenditures: All of a district’s operating expenditures for in-district programs. All expenditures and all funding sources are included, except community services (6000 series), fixed assets (7000 series), debt service (8000 series), and out-of-district expenditures (9000 series).
In-District Expenditures Per Pupil: Total in-district expenditures divided by in-district FTE average membership.
Total FTE Average Membership: Average enrollment across the school year for students enrolled at local schools and those publicly-funded students enrolled at other districts, including charter schools, special education collaboratives, and private special education schools.
Total Expenditures: All district operating expenditures for in-district programs and out-of-district placements. All expenditures and funding sources are included, except community services (6000 series), fixed assets (7000 series), and debt service (8000 series).
Total Expenditures Per Pupil: Total expenditures divided by total FTE average membership.