ESSA & Per-Pupil Expenditures

The Every Student Succeeds Act (ESSA) requires schools and districts to publish annual report cards that contain per-pupil expenditure (PPE) information.  PPE includes personnel and non-personnel expenditures broken down by state/local and federal funding sources.  This page provides a summary explanation of how PPE is calculated.

You can read the ESSA Per Pupil Expenditure Reporting document for a more detailed explanation of the PPE calculation.  The OPI publishes districts' ESSER Funds distributions and the financial source data.  Please visit the OPI's School Finance webpage for more information about how schools receive, distribute and report on their spending and finances.

Questions regarding how funds are used in your child's specific school and district should be directed to your local school district



How PPE is Calculated:  


Per Pupil Expenditures Graphic that shows Current Expenditures disaggregated by state, local, and federal funds, divided by the number of students enrolled in K-12 and that equals the per pupil expenditures

What's Included:

  • School salaries and benefits for staff
  • Instruction and support operational costs
  • Administration costs
  • Federally funded education programs such at Title I
  • Interlocal Agreement Fund (82)
  • Transportation Fund (10) and School Food Services Fund (12) 

What's NOT Included:  

  • All proprietary funds
  • Adult education and community service programs
  • Traffic education
  • Capital outlay for land, school construction and equipment
  • Debt service
  • Out of district tuition payments