Finance
School finance is reported at the district (LEA) level. The figures below cover the full ROSCOE CENTRAL SCHOOL DISTRICT.
Per-pupil spending (2022)
$47,548
Total district expenditure
$11,364,000
Total district revenue
$11,526,000
District enrollment
239
Revenue sources
Federal$1,083,000(9.4%)
State$4,330,000(37.6%)
Local$6,113,000(53.0%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$6,595,000
Support services (admin, transport, building ops)$3,954,000
Source: NCES F-33 School District Finance Survey, FY 2022. Figures cover the entire district; individual school-level spending is not published.
US public school funding 101
- Local revenue (property taxes) is typically the largest source in most states, though this varies widely.
- State revenue equalization formulas aim to reduce disparities between wealthy and poor districts.
- Federal revenue is usually 6-10% of budget — Title I (poverty), IDEA (special education), ESSER (COVID relief).
- Per-pupil spending varies from under $10,000 to over $30,000 across states; California averages around $15,000, New York around $28,000.