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Selected Financial Data Maryland Public Schools 2001-2002 Part 3 - Analysis of Costs

INTRODUCTION

Selected Financial Data is published annually in four parts by the Maryland State Department of Education. Part 1 provides information about resources, Part 2 provides expenditure information, Part 3 describes the expenditures in terms of an average cost per pupil, and Part 4 is a time series of selected facts from Parts 1-3. Information for these reports is derived from the Annual Financial Reports submitted by the 24 local education agencies (LEAs).

membership (ADM), also called the average number belonging (ANB). This figure represents the average number of students enrolled in the district over the school year. This report also includes a table showing the per pupil costs expressed in terms of the average daily attendance (ADA), or the average number of students who are in attendance each day, as this measure is most frequently used by the federal government in comparing costs between districts.

Equating expenditures to a per pupil basis provides a useful starting point for examining the relative cost of providing education services across districts. However, districts are not equal in size or population mix, and this measure alone cannot be used to draw conclusions about the local effort and support for education or operating efficiencies and deficiencies. Additionally, costs of goods and services vary throughout the state, and some LEAs receive the benefit of services paid for by other county agencies.

In computing per pupil costs, it which costs will be included in

is necessary to determine the calculation and which

Highlights

Per pupil expenditures increased 4.6% from 2000-2001 to 2001-2002. During the previous 5-year period, expenditure increases ranged from 2.2% to 6.8%. During the period between FY 1991 to FY 2001, expenditures increased 43.1%.

Per pupil expenditures for current expenses between Maryland local education agencies vary from a high of $9,876 in Montgomery County to a low of $7,093 in Caroline County. The variance of 39% is slightly lower than those of 42% in the previous year.

student measure will be used. variations of includable costs and

Since there are many pupil measures, figures

published in this report may differ from those published by another state, the federal government, or even the local education agencies in Maryland. It has been the practice of this Department to include all operating expenditures except

food services, community services, adult and current capital outlay, and payments districts and nonpublic schools.

education, equipment to other public school

Beginning in FY 1998, Maryland public schools were required to budget and report expenditures differently than in the past. Administration was redefined to exclude expenditures for Instructional Supervision and Facilities Acquisition and Construction. Instruction expanded to three categories, one for Instructional Salaries and Wages, one for Textbooks and Instructional Supplies, and one for Other Instructional Costs. In addition, the three instructional categories were modified to

The student measure has been the equated average daily

exclude expenditures for School Administration and expenditures for Staff/Curriculum Development.

to include Mid-level

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