This section provides an overview of per-pupil expenditures for selected expenditure functions and programs in 1,042 Texas public school districts. The state-level overview is intended to provide a general picture of spending patterns using state-level data with functions and program intent codes. Appendix C provides additional information about selected function codes.

Percentage of Total Operating Expenditures by Function

Figure 1 shows the average percentage of total operating expenditures for the ten expenditure functions over a three-year period from 1996-97 to 1998-99. During this period, the average annual expenditures for instruction and instructional resources accounted for sixty percent of expenditures. School leadership, guidance, and counseling account for another seven percent of expenditures. Other expenditures represent twenty-two percent of operating expenditures.

Figure 1: Operating Expenditures (All Funds) by Function, Averaged for Three Years (1996-97 to 1998-99). It also illustrates the importance of instructional expenditures compared to other expenditure functions.

Percentage of Total Operating Expenditures by Program

Figure 2: Operating Expenditures (All Funds) by Program Averaged for Three Years (1996-97 to 1998-99). It also shows average operating expenditures for each of the program intent areas. Researchers computed the average using state-level data for 1996-97, 1997-98 and 1998-99.

On average, Texas school districts report plans to allocate nearly two-thirds of program expenditures to the regular program. Together, compensatory education and special education make up an additional twenty-seven percent of program expenditures. The pattern of allocations has changed only slightly over the three years for which data were examined. The percentage allocated to special education decreased slightly and the percentage allocated to career and technology education and to bilingual education increased slightly.

Summary

Expenditures on instruction account for the majority of Texas school district operating expenditures. Program expenditures for regular education account for nearly two-thirds of program expenditures. Researchers next examined whether school districts with higher levels of student academic performance allocate resources in patterns that differ from the state average or from districts with lower levels of student academic performance.