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Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2023-24 (Fiscal Year 2024). First Look Report. NCES 2026-008

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Title: Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2023-24 (Fiscal Year 2024). First Look Report. NCES 2026-008
Language: English
Authors: Clara Moore, Malia Nelson, National Center for Education Statistics (NCES) (ED/IES), US Census Bureau
Source: National Center for Education Statistics. 2026.
Availability: National Center for Education Statistics. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; Web site: http://nces.ed.gov/
Peer Reviewed: Y
Page Count: 42
Publication Date: 2026
Document Type: Reports - Research
Numerical/Quantitative Data
Education Level: Elementary Secondary Education
Descriptors: Public Education, Elementary Secondary Education, Income, Expenditures, Expenditure per Student, Educational Finance, Federal Aid, COVID-19, Pandemics, Emergency Programs, Grants
Geographic Terms: United States
Laws, Policies and Program Identifiers: Elementary and Secondary Education Act Title I, Coronavirus Aid Relief and Economic Security Act 2020, American Rescue Plan Act 2021, Elementary and Secondary School Emergency Relief Fund, Governors Emergency Education Relief Fund
Abstract: This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2024. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4) current expenditures; (5) revenues and current expenditures per pupil; (6) expenditures from Title I funds; and (7) revenues and expenditures from COVID-19 Federal Assistance Funds. The expenditure functions include instruction, support services, food services, and enterprise operations. The support services function is further broken down into seven subfunctions. Objects reported within a function or subfunction include salaries and wages, employee benefits, purchased services, supplies, and equipment. The data and findings included in this report are from the FY 24 National Public Education Financial Survey (NPEFS)--a component of the Common Core of Data (CCD)--provisional (version 1a) data file and the FY 23 NPEFS final (version 2a) data file. Appendix A describes the survey content and methodology. Appendix B is a glossary of key terms used in this report.
Abstractor: ERIC
IES Funded: Yes
IES Publication: https://ies.ed.gov/use-work/resource-library/report/first-look-ed-tab/revenues-and-expenditures-public-elementary-and-secondary-education-school-year-2023-24-fiscal-year
Entry Date: 2026
Accession Number: ED679904
Database: ERIC
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  Data: Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2023-24 (Fiscal Year 2024). First Look Report. NCES 2026-008
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  Data: National Center for Education Statistics. Available from: ED Pubs. P.O. Box 1398, Jessup, MD 20794-1398. Tel: 877-433-7827; Web site: http://nces.ed.gov/
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– Name: Abstract
  Label: Abstract
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  Data: This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2024. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4) current expenditures; (5) revenues and current expenditures per pupil; (6) expenditures from Title I funds; and (7) revenues and expenditures from COVID-19 Federal Assistance Funds. The expenditure functions include instruction, support services, food services, and enterprise operations. The support services function is further broken down into seven subfunctions. Objects reported within a function or subfunction include salaries and wages, employee benefits, purchased services, supplies, and equipment. The data and findings included in this report are from the FY 24 National Public Education Financial Survey (NPEFS)--a component of the Common Core of Data (CCD)--provisional (version 1a) data file and the FY 23 NPEFS final (version 2a) data file. Appendix A describes the survey content and methodology. Appendix B is a glossary of key terms used in this report.
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    Languages:
      – Text: English
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        PageCount: 42
    Subjects:
      – SubjectFull: Public Education
        Type: general
      – SubjectFull: Elementary Secondary Education
        Type: general
      – SubjectFull: Income
        Type: general
      – SubjectFull: Expenditures
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      – SubjectFull: Expenditure per Student
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      – SubjectFull: Educational Finance
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      – SubjectFull: Federal Aid
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      – SubjectFull: American Rescue Plan Act 2021
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      – SubjectFull: Elementary and Secondary School Emergency Relief Fund
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