Net Expense Categories -- Education

Source: Individual Government ACFRs
Latest Data: 2021
Release Timing: Following Year
Frequency: Annual

The education subcategory of net expenses consists of all costs identified with educational operations netted with all related program revenues. A negative value for this data point indicates a net revenue instead of a net expense, meaning that program revenues exceeded program expenses. These numbers are found on "The Statement of Activities" in each state's Annual Comprehensive Financial Report (ACFR).

The U.S. Census Bureau defines education as follows:  ​"Education – Schools, colleges, and other educational institutions (e.g., for blind, deaf, and other handicapped individuals), and educational programs for adults, veterans, and other special classes. State institutions of higher education includes activities of institutions operated by the state, except that agricultural extension services and experiment stations are classified under Natural resources and hospitals serving the public are classified under Hospitals. Revenue and expenditure for dormitories, cafeterias, athletic events, bookstores, and other auxiliary enterprises financed mainly through charges for services are reported on a gross basis. Elementary and secondary education comprises payments for instructional, support services, and other activities of local public schools for kindergarten through high school programs. Direct state expenditure for other education includes state educational administration and services, tuition grants, fellowships, aid to private schools, and special programs.

Elementary and secondary education – All activities associated with the operation of public elementary and secondary schools and locally operated vocational-technical schools. Special education programs operated by elementary and secondary school systems are also included as are all ancillary services associated with the operation of schools, such as pupil transportation and food service. Instructional employees includes not only classroom teachers, but also principals, supervisors of instruction, librarians, teacher aides, library aides, and guidance and psychological personnel. Other employees includes all persons not included as instructional employees (e.g., school superintendents and other administrative personnel, clerical and secretarial staffs, plant operation and maintenance personnel, health and recreation employees, transportation and food service personnel, and any student employees)."