Finance, Revenue, and Taxation

All of the data on expenditures is expressed in terms of expenditures per pupil unit. The pupil unit system is a weighted counting system in which counts students enrolled for the full year in the following manner: each kindergarten student is counted as 0.5 pupil unit, each handicapped kindergarten student, per kindergarten student, and elementary school student is counted as 1 pupil unit, and each secondary student is counted as 1.35 pupil units. The pupil unit system is used to calculate the expenditure data because it reflects the resource demands placed on each school system more accurately than a simple count of students would.

Expenditures

• Expenditures per Pupil Unit for Regular Instruction
  
• Expenditures per Pupil Unit for Vocational Instruction
  
• Expenditures per Pupil Unit for Exceptional Instruction

• Total Operating Expenditures per Pupil Unit

• Documentation for Expenditures maps

Debt

• Long-Term Debt per Pupil Unit
  
• Expenditures on Debt Servicing per Pupil Unit
  
• Documentation for Debt maps

Revenue

• Percentage of Revenue from Federal Sources
  
• Percentage of Revenue from State Sources
  
• Percentage of Revenue from Local or Other Sources
  
• Documentation for Revenue maps

Tax Rates

• Tax Rates in Auditor Mills
  
• Tax Rates in EARC Mills
  
• Documentation for Tax Rate maps