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					                                          INTRODUCTORY AND EXPLANATORY TEXT
                                PUBLIC ELEMENTARY-SECONDARY EDUCATION FINANCES: 1999-2000
                                                                              TABLE OF CONTENTS
                                                                                                                                                                                             Page
                                                                                INTRODUCTION
Organization of this Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                1
Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1
General Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           1
Sources of Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          4
Survey Methodology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               4
Limitations of Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          5
Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              5
Meaning of Abbreviations and Symbols . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           5
                                                                                      APPENDIX A
Appendix A. Definitions of Selected Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
                                                                                       APPENDIX B
Appendix B. Notes Relating to Education Finance Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                    11
       (Only states with notes are listed)
       Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             11
       Arizona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            11
       Arkansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             11
       California . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             11
       Connecticut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                11
       Delaware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               12
       District of Columbia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   12
       Florida . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            12
       Georgia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              12
       Idaho . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            12
       Illinois . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           12
       Indiana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            12
       Kansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             13
       Kentucky . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               13
       Maine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            13
       Maryland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               13
       Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  13
       Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              14
       Mississippi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              14
       Missouri . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             14
       Nevada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             14
       New Hampshire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    14
       New Jersey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               14
       New Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 14
       North Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 14
       Ohio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           14
       Oklahoma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               15
       Oregon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15
       Rhode Island . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 15
       South Carolina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 15
       South Dakota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 15
       Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            15
       Utah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           15
       Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              15
       Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             15
       West Virginia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                16
       Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              16
INTRODUCTION


         The United States Bureau of the Census conducts an Annual Survey of Government Finances as authorized by law
under Title 13, United States Code, Section 182. The 2000 survey, similar to other annual surveys and censuses of governments
conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash
and security holdings).

         This report contains financial statistics relating to public elementary-secondary education. It presents national and state
financial aggregates and displays data for each public school system with an enrollment of 15,000 or more.

ORGANIZATION OF THIS REPORT

          This introductory text describes the scope, concepts, sources, survey methodology, and limitations of the data. It also
identifies other Census Bureau products that contain public education finance data.

         The tabular section contains 18 tables. Summaries as well as state-level detail are presented in Tables 1 through 10.
Table 1 contains data for all major financial categories for public school systems. Revenue summaries and supporting detail are
shown in Tables 2 through 5, expenditure in Tables 6 through 9, and indebtedness in Table 10.

         State rankings based on revenue and expenditure per pupil appear in Table 11. State rankings based on the relation of
revenue and expenditure to state personal income are shown in Table 12. National summaries and enrollment size-group data
for elementary-secondary education systems appear in Tables 13 and 14.

         Finance data for individual public school systems with enrollments of 15,000 or more are displayed in Tables 15, 16,
and 17. Data are presented in thousands of dollars in Table 15 for revenue, expenditure, and indebtedness items. Table 16
displays percent distributions of Federal, state, and local revenue for these same school systems. Per pupil expenditure data
appear in Table 17.

         Supplementary data on state-level populations, enrollments, and personal income are shown in Table 18.

SCOPE

          This 2000 report presents data on public elementary and secondary education financed by Federal, state, and local
governments. Information pertaining to higher and other education can be found in separate annual and census of governments
reports that focus on the finances of states, counties, cities and towns, and government finances in general.

GENERAL CONCEPTS

         Refer to Appendix A (Definitions of Selected Terms) for descriptions of the items appearing in this report.

Elementary-Secondary Education

          This category covers financial activity for the operation and support of public school systems providing elementary
and/or secondary education programs. With the exception of the relatively few college level programs offered by
elementary-secondary school systems, all activities of the system are classified as elementary-secondary. These include not only
instruction and support activity for regular, special, and vocational instruction programs, but also summer school, adult
education, community services, food services, student activities, pre-kindergarten, transportation services, school health
programs, and plant operation and maintenance. Adult education and community services are two types of programs operated in
many elementary-secondary school systems that are not related to the performance of elementary-secondary education
programs. Expenditure for these two types of programs is excluded from the per pupil data for current spending in Tables 8, 11,
14, and 17. Expenditure made by public school systems for these programs continues to be included in the expenditure data
presented in the other tables.

Public School Systems

         The term “public school systems,” as used for this report, includes two types of government entities with responsibility
for providing education services: (1) school districts that are administratively and fiscally independent of any other government

                                                                 1
and are counted as separate governments; and (2) public school systems that lack sufficient autonomy to be counted as separate
governments and are classified as a dependent agency of some other government--a county, municipal, township, or state
government.

          The following table shows the number and type of independent and dependent systems as they existed in October,
1996. While most public school systems offer elementary and/or secondary programs, some provide only college-grade
coverage. Others, known as “nonoperating” systems, only exist to collect tax revenue which they then transfer to other school
systems that actually provide the education services. The table below also identifies “education service agencies” which are
classified as dependent agencies of the school systems that they serve. These agencies typically provide regional special
education or vocational education programs. While they are not recognized as separate school systems, they are important
providers of public education services. The financial data for these regional agencies are collected by the Census Bureau and
included in the tabular presentations.


                            Table A. Public School Systems, 50 States and the District of Columbia

                                                   Type of system                               Number

                          All public school systems                                               15,178

                          Independent school districts                                            13,726
                                Elementary-secondary districts                                    12,952
                                College grade districts                                              500
                                Vocational or special education districts                            152
                                Nonoperating districts                                               122

                          Dependent school systems                                                 1,452
                                Elementary-secondary systems                                         993
                                     State government systems                                        103
                                     County government systems                                       306
                                     City government systems                                         202
                                     Town and other government systems                               382
                                College grade systems                                                150
                                     County government systems                                       135
                                     City government systems                                          15
                                Vocational or special education systems                              144
                                Nonoperating systems                                                 165
                          EXHIBIT: Education service agencies classified as part of the
                          elementary-secondary districts they serve                                1,128
                          Source: US Bureau of the Census, 1997 Census of Governments

Current Dollars

         The statistics in this report, as in the others issued by the Census Bureau on state and local government finances, are in
terms of current dollar amounts. They have not been adjusted for price and wage changes occurring through the years.

Fiscal Years

       Data in this report pertain to school system fiscal years that ended June 30, 2000, except for the following:
Alabama--September 30, 2000; Nebraska, Texas, and the Chicago Board of Education--August 31, 2000.




                                                                 2
Current Operation and Current Spending

         Current operation, a standard Census Bureau expenditure category, consists of payments for salaries, employee benefits
(including local school system employer contributions to state government retirement funds), purchased services, and supplies.

         The Census Bureau introduced the concept “current spending” in the 1987 Census of Governments. This concept,
which is used only in the public education finance reports, allows for the inclusion of all public elementary-secondary outlays
regardless of the specific unit of government which actually makes the expenditure. Thus this concept--employed in Tables 1, 6
through 8, 11 through 15, and 17--is comprised of current operation expenditure and two other items: payments made by the
state government on behalf of local education agencies and employer contributions made by those few school systems that
administer their own retirement funds (such as the Chicago Board of Education and the Denver Public School System). Most of
the expenditure made by states on behalf of their school systems is for state retirement funds and social security contributions.
These “on behalf of” contributions are displayed by state in Table 3. “Current spending” is not presented in other Census
Bureau tabular presentations because its inclusion with expenditure made at other levels of government would lead to double
counting.

Instruction Expenditure

         This item relates to the instruction function (series 1000) defined in the National Center for Education Statistics
(NCES) publication, “Financial Accounting for Local and State School Systems,” commonly called Handbook II, Revised
(1990). Instruction expenditure covers expenditure for regular, special, and vocational programs offered in both the regular
school year and summer school. It excludes instructional support, student support, and other support activities as well as adult
education, community services, and student enterprise activities.

         Since not all states prescribe the use of the above financial accounting handbook and its definition of instruction for
their school systems, some interstate disparities exist. For example, some state accounting systems do not include fixed charges
for employee benefits, group insurance, workmen's compensation, retirement, or unemployment compensation in “instruction.”
Refer to Appendix B for descriptions of how the Census Bureau has dealt with these differences.

Educational Revenue from Federal, State, and Local Sources

          The tables in this report containing revenue data reference revenue from Federal, state, and local sources. There are
significant differences between these terms and the intergovernmental items described below. “Revenue from Federal sources”
includes Federal monies passed through state governments as well as Federal outlays directly received. “State source revenue”
consists of only amounts originating from state governments. “Revenue from local sources” is comprised of revenue raised
locally--including taxes, charges, and miscellaneous revenue. Intergovernmental revenue from local governments, as used in
other Census Bureau reports, is only a small component of revenue from local sources. These terms are used instead of the
Census Bureau’s traditional intergovernmental revenue terms due to their widespread acceptance by the education data user
community.

Tax Revenue of Dependent School Systems

         Dependent school systems receive most of their local revenue from appropriations by their parent government.
Although most of these monies come from property tax collections, the exact amounts derived from taxes or other revenue
sources available to parent governments for their school systems frequently cannot be determined from state education agency
accounting records. Therefore, those revenue are shown as “parent government contributions” instead of “property taxes” or
“other taxes” in the tabulations.

Indebtedness

         Indebtedness figures in this report pertain only to debt issued in the name of an independent school district or by the
parent government for a dependent school system. Thus, debt issued by school building authorities and by certain
municipalities (such as Atlanta, Milwaukee, and San Francisco) for the construction of education facilities is excluded from this
report. Also excluded is general obligation debt not issued distinctly for the support of schools, such as in the District of
Columbia and Hawaii.




                                                                3
Cash and Security Holdings

         Cash and security holdings of dependent school systems are excluded from this report as these holdings cannot be
separated from the assets of their parent governments.

SOURCES OF DATA

         The Census Bureau has made arrangements with state government departments of education to use data from existing
finance information collection systems where the data are compatible with this survey's categories. Every state department of
education obtains information annually on a wide variety of financial data from elementary-secondary school systems by
requiring reports or conducting surveys. The Census Bureau is able to gain access to this information through cooperative
agreements with each state as summarized below.

         1.       Data compiled or reformatted by Census Bureau staff from state education agency source documents or
                  electronic data files (28 states).

         2.       Data reformatted by state education agency staff into survey categories before electronically transmitting or
                  mailing data to the Census Bureau (22 states).

         A single office or database in the departments of education did not always have all of the information needed for this
survey. In these instances, other sources--most often different state offices--supplied information to supplement the basic data.
The most common types of data needing supplementation were school lunch finances, indebtedness, cash and security holdings,
and capital fund transactions.

Enrollment, Population, and Personal Income Data

         The enrollments used to calculate the per pupil amounts in Tables 8, 11, 14, and 17 represent Fall 1999 memberships
collected by NCES in its nonfiscal Common Core of Data (CCD) survey.

         The population data contained in Table 18 were obtained from the Census Bureau's State Population Estimates. The
personal income data in Table 18, which were used to calculate the data for Table 12, were taken from the U.S. Department of
Commerce, Bureau of Economic Analysis’ Survey of Current Business.

SURVEY METHODOLOGY

         The data in this survey are audited data for all public elementary and secondary systems centrally collected from each
state. The information included is intended to provide a complete picture of a government's financial activity. All revenue (by
source), expenditure (by function and object), indebtedness, and cash and security holdings are requested for all funds. The
inclusion of all financial transactions, except for interfund transfers, allows for effective review and editing. It enables
respondents and Census Bureau staff to take a global view of government finance and to perform basic cash flow logic checks.

          The Census Bureau has attempted to identify all central sources for public elementary-secondary finance data. Most of
these sources exist at the state government level. Many state agencies, especially state education agencies, collect financial data
for the local units within their domains.

         The collection arrangements have a number of distinct advantages. First, because the Census Bureau is able to use data
from the state government data systems, response burden on local school system administrators is lessened. Second, the close
relationship between local school systems and state departments of education eliminates any nonresponse. Perhaps most
important, however, is the fact that this collection system yields high quality data. The audit, review, edit and correction
procedures employed by state departments prior to providing the information to the Census Bureau help make the data superior
to information that could be collected from the individual school systems.

          The extensive use of central collection of elementary-secondary finance data requires the maintenance of state-specific
crosswalks that define the state data items which comprise each of the items reported by the Census Bureau. In an effort to
eliminate keying or other types of response errors, several edit checks are made. These checks identify cash and debt flow
problems, significant current year/prior year differences, illogical salary/current spending relationships, out-of-scope per pupil
expenditure, and other peculiarities. Census examiners resolve edit and other problems by rechecking data sources for entry
errors, reviewing state and other reports which contain the same type of information, and making follow-up calls to state and
local officials.

                                                                 4
         Financial data for school systems were summed to create state aggregates. Census Bureau staff reviewed the state
aggregates for consistency with prior year information. The state aggregates were also compared with the financial data
collected in the National Public Education Financial Survey by the NCES and state totals released by state education agencies.
During the review of state aggregates, Census Bureau technical staff requested assistance from state officials and the NCES to
resolve differences. Most of these differences involved the inclusion of state payments on behalf of local education agencies in
state education agency and the NCES totals. The state education agencies and the NCES furnished information about these
payments that enabled the Census Bureau to provide state source revenue and current spending categories shown in Tables 1
through 8 and 11 through 17.

LIMITATIONS OF DATA

        Finance amounts presented in this report are statistical in nature and do not represent an accounting statement.
Therefore, a difference between a school system's revenue and expenditure does not indicate a “budget” surplus or deficit.
Large capital outlay expenditure, debt issuance or retirement, and changes in cash and security holdings are all factors that have
important influences on the balance between revenue and expenditure.

         In spite of efforts to identify and resolve errors, some mistakes and inconsistencies in official reporting and processing
have undoubtedly escaped detection. Other inconsistencies have been detected and are published with the caveats shown in
Appendix B. They arise from the fact that each state education agency collects a different level of detail. Although states
generally collect much more detail than what the Census Bureau collects, there are instances when certain states cannot provide
some of the items requested. The use of different financial accounting handbooks by the state education agencies also causes
inconsistencies in the data.

          Effective for the FY 1992 survey, the Census Bureau requested that respondents for elementary-secondary finances
report state revenue according to the following program categories: general formula assistance, compensatory and basic skills,
special education, staff improvement, vocational, capital outlay/debt service, bilingual education, transportation, and school
lunch. Users should be able to make valid comparisons of this detail when examining school systems within a given state.
Because the content of state aid programs greatly varies among the states, however, this information may not be comparable
when making comparisons between school systems in different states. For example, state monies for handicapped and
compensatory education may be in specific categorical aid programs in one state but be part of general formula assistance in
another state.

ACKNOWLEDGMENTS

          The generous cooperation of state education agency personnel is gratefully acknowledged. The time and effort
extended by these individuals made it possible to produce this report while imposing a minimum burden on local school
officials. The Census Bureau also appreciates the dedication of local school officials in providing accurate fiscal data to their
state education agencies.

MEANING OF ABBREVIATIONS AND SYMBOLS

         The abbreviations and symbols in the tables have the following meanings:
            -    Represents zero or rounds to zero.
          (NA) Not available.
          LEA Local Education Agency.




                                                                 5
APPENDIX A.
DEFINITIONS OF SELECTED TERMS


         Major categories for the Census Bureau's classification of government finances, as applicable to school systems, are
defined below.

Capital Outlay. Direct expenditure for construction of buildings, roads, and other improvements undertaken either on a
contractual basis by private contractors or through a government’s own staff (i.e. force account); for purchases of equipment,
land, and existing structures; and for payments on capital leases. Includes amounts for additions, replacements, and major
alterations to fixed works and structures. However, expenditure for maintenance and repairs to such works and structures is
classified as current operation expenditure.

Cash and Deposits. Cash on hand and on deposit, including any savings and other time deposits as well as demand deposits.

Cash and Security Holdings. Cash, deposits, and government and private securities (bonds, notes, stocks, mortgages, etc.)
except holdings of agency and private trust funds. Does not include interfund loans, receivables, and the value of real property
and other fixed assets.

Construction. Production of fixed works and structures and additions, replacements, and major alterations thereto, including
planning and design of specific projects, site improvements, and provision of equipment and facilities that are integral parts of a
structure. Includes both construction undertaken either on a contractual basis by private contractors or through a government’s
own staff (i.e. force account).

Contributions from Parent Government. Tax receipts and other amounts appropriated by a parent government and
transferred to its dependent school system. Excludes intergovernmental revenue, current charges, and miscellaneous general
revenue.

Current Charges. Amounts received from the public for performance of specific services benefitting the person charged and
from sales of commodities and services. Includes school lunch sales (gross), tuition paid by individuals, revenue from the sale
and rental of textbooks, transportation fees, and receipts from centrally administered student activity funds. Excludes amounts
received from other governments and interfund transfers.

Current Operation. Direct expenditure for salaries, employee benefits, purchased professional and technical services,
purchased property and other services, and supplies. It includes gross school system expenditure for instruction, support
services, and noninstructional functions. It excludes expenditure for debt service, capital outlay, and reimbursement to other
governments (including other school systems). Also excluded are payments made on behalf of the school system by other
governments including employee retirement payments made by state governments to state retirement funds and to social
security. Employer contributions made by those few school systems that have their own retirement systems (such as the
Chicago Board of Education and the Denver Public School System) into their own retirement funds are excluded. Current
operation expenditure is a standard classification item used in all Census Bureau government finance reports.

Current Spending. Comprises current operation expenditure (as defined above), payments made by the state government on
behalf of school systems, and transfers made by school systems into their own retirement funds. This classification is used only
in Census Bureau education reports in an effort to provide statistics for users who wish to make interstate comparisons. It is not
used in other government finance reports to avoid double-counting expenditure between levels of government and funds. While
expenditure made by the state government on behalf of the school systems is available on a state aggregate basis, it is frequently
not available for each school system in given states. Therefore, these payments are included under current spending in the
tables which display state totals and are often estimated for the local school systems to be included in the tables which display
individual school units. Appendix B identifies this anomaly on a state-by-state basis.

Debt. Short and long-term credit obligations of a school system or that portion of a parent government’s credit obligations
devoted to a dependent system. Excludes noninterest-bearing short-term obligations, interfund obligations, amounts owed in a
trust or agency capacity, leases, advances, and contingent loans from other governments, and rights of individuals to benefits
from school system employee-retirement funds.

Debt Outstanding at the End of Fiscal Year. All debt obligations remaining unpaid at the end of the fiscal year.


                                                                 6
Elementary-Secondary Education. Pre-kindergarten through 12th grade regular, special, and vocational education as well as
cocurricular, community service, and adult education programs provided by a public school system. The financial activities of
these systems for all instruction, support service, and noninstructional activities are included in this category.

Employee Benefit Expenditure. Amounts paid by the school system for fringe benefits. These amounts are not included in
salaries and wages paid directly to employees. Includes contributions on behalf of employees for retirement coverage, social
security, group health and life insurance, tuition reimbursement, workmen's compensation, and unemployment compensation.

Enrollment. Count of pupils on pupil rolls in the fall of the school system's fiscal year for which data are shown.

Equipment. Apparatus, furnishings, motor vehicles, office machines, and the like having an expected life of more than five
years. Equipment expenditure consists only of amounts for purchase of equipment, including both additional equipment and
replacements. Expenditure for facilities that are integral parts of structures is classified as expenditure for construction or for
purchase of land and existing structures.

Expenditure. All amounts of money paid out by a school system--net of recoveries and other correcting transactions--other
than for retirement of debt, purchase of securities, extension of loans, and agency transactions. Note that expenditure includes
only external transactions of a school system and excludes noncash transactions such as the provision of perquisites or other
payments in-kind.

Federal Aid--Direct. Aid from project grants for programs such as Impact Aid, Indian Education, Bilingual Education, Head
Start, Follow Through, Magnet Schools, Dropout Demonstration Assistance, and Gifted and Talented.

         Impact Aid. Revenue authorized to assist in the construction (PL 81-815) and operation (PL-874) of schools in areas
         affected by Federal activities.

Federal Aid Distributed by State Governments. Aid from formula grants distributed through state government agencies.
Includes revenue from such programs as:

         Child Nutrition Programs. Payments by the Department of Agriculture for the National School Lunch, Special Milk,
         School Breakfast, and Ala Carte programs. Excludes the value of donated commodities.

         Compensatory Programs. Revenue authorized by Title I of the Elementary-Secondary Education Act (PL 102-382).
         Includes basic, concentration, and migratory education grants.

         Handicapped Programs. Revenue awarded under the Individuals with Disabilities Act (PL 105-17). Includes formula
         grants authorized in Part B of this legislation but excludes project grants authorized in Part D. Revenue from this
         excluded project grant is included in Federal Aid--Direct.

         Vocational Programs. Revenue from the Carl D. Perkins Vocational Education Act. Includes revenue from Title II
         (Basic Grants) and Title III-E (Tech-Prep Education).

         Other Federal Aid Distributed by the State. Includes revenue from other formula grant programs distributed through
         state governments, such as the Adult Education Act (Part B), Title VI Grants sanctioned by the Elementary-Secondary
         Education Act, Drug Free Schools authorized by Title IV of the Elementary-Secondary Education Act, and Eisenhower
         Math and Science (Title II-A, Title II-B, and Title XIII-C of the Elementary-Secondary Education Act).

         Nonspecified Federal Aid Distributed by the State. Federal revenue amounts which pertain to more than one of the
         above categories but which reporting units could not provide distinct amounts into these categories. This revenue is
         included in “nonspecified” instead of “other.”

Fiscal Year. The 12-month period at the end of which the school district determines its financial condition and the results of its
operations and closes its books.

Fixed Charges. Charges of a generally recurrent nature which are not readily allocable to another function. Such charges
include employee benefits, retirement and insurance programs, and workmen’s compensation.

Instruction Expenditure. Relates to the instruction function (series 1000) defined in “Financial Accounting for Local and
State School Systems,” National Center for Education Statistics, 1990. Instruction presented under the current operation or

                                                                  7
current spending headings includes payments from all funds for salaries, employee benefits (paid by school system only if under
“current operation” or paid by both school and state if under “current spending”), supplies, materials, and contractual services.
It excludes capital outlay, debt service, and interfund transfers. Instruction covers regular, special, and vocational programs
offered in both the regular school year and summer school. It excludes instructional, student, and other support activities as well
as adult education, community services, and student enterprise activities.

Instructional Equipment. Expenditure for all equipment recorded by school systems in general or operating funds under the
“instruction” function.

Interest Earnings. Interest earned on deposits and securities including amounts for accrued interest on investment securities
sold. However, receipts for accrued interest on bonds issued are classified as offsets to interest expenditure. Note that interest
earnings shown under elementary-secondary revenue do not include earnings on assets of employee-retirement systems.

Interest Expenditure. Amounts paid for use of borrowed money.

Intergovernmental Expenditure. Amounts paid to other governments for performance of specific functions or for general
financial support. Includes grants, shared taxes, contingent loans and advances, and any significant and identifiable amounts or
reimbursement paid to other governments for performance of general government services or activities.

Long-Term Debt. Debt payable more than one year after date of issue.

Long-Term Debt Issued. The par value of long-term debt obligations incurred during the fiscal period concerned, including
funding and refunding obligations. Debt obligations authorized but not actually incurred during the fiscal period are not
included.

Long-Term Debt Retired. The par value of long-term debt obligations liquidated by repayment or exchange, including debt
retired by refunding operations.

Nonelementary-Secondary Programs. Comprises expenditure by a school district for the operation of community services
(swimming pools, public libraries, programs for the elderly, and child care centers); adult education classes; and other activities
not related to elementary-secondary education, such as community college programs.

Other Current Spending. Current spending for other than elementary-secondary education instruction and support services
activities. Included in this category are food services, enterprise operations, community services, and adult education
expenditure.

Payments to Other Governments. Payments made to states, counties, cities, and special district school housing authorities
including repayment of loans and debt service payments to entities that incur debt instead of the school system. Payments to
other school systems are included in the tables which display individual school systems but excluded (to avoid double-counting)
in the state aggregate tables.

Property Taxes. Taxes conditioned on ownership of property and measured by its value. Includes general property taxes
relating to property as a whole, real and personal, tangible or intangible, whether taxed at a single rate or at classified rates, and
taxes on selected types of property, such as motor vehicles or on certain or all intangibles.

Public School Systems. Includes independent school district governments and dependent school systems. Independent school
district governments are organized local entities providing public elementary, secondary, special, and vocational-technical
education which, under the law, have sufficient administrative and fiscal autonomy to qualify as governments. Dependent
school systems lack sufficient autonomy to be counted as separate governments and are classified as dependent agencies of
some other government--a county, municipality, township, or state government.

Purchase of Land and Existing Structures. Expenditure for the acquisition of land and existing buildings including purchases
of rights-of-way, payments on capital leases, title searches, and similar activities associated with real property purchase
transactions.

Revenue. All amounts of money received by a school system from external sources--net of refunds and other correcting
transactions--other than from issuance of debt, liquidation of investments, or as agency and private trust transactions. Note that
revenue excludes noncash transactions such as receipt of services, commodities, or other “receipts in-kind.”


                                                                  8
Salaries and Wages. Amounts paid for compensation of school system officers and employees. Consists of gross
compensation before deductions for withheld taxes, retirement contributions, or other purposes.

School Lunch Charges. Gross collections from cafeteria sales to children and adults.

Short-Term Debt. Interest-bearing debt payable within one year from date of issue, such as bond anticipation notes, bank
loans, and tax anticipation notes and warrants. Includes obligations having no fixed maturity date if payable from a tax levied
for collection in the year of their issuance.

State Aid. State revenue paid to the school system for any purpose, restricted or unrestricted, including the following:

         Capital Outlay/Debt Service. Revenue paid for school construction and building aid including amounts to help the
         school systems pay for servicing debt.

         Compensatory Programs. Revenue for “at risk” or other economically disadvantaged students including migratory
         children. Also includes monies from state programs directed toward the attainment of basic skills and categorical
         education excellence and quality education programs which provide more than staff enhancements--such as materials,
         resource centers, and equipment.

         General Formula Assistance. Revenue from general noncategorical state assistance programs such as foundation,
         minimum or basic formula support, apportionment, equalization, flat or block grants, and state public school fund
         distributions. This category also includes revenue dedicated from major state taxes, such as income and sales taxes.

         Handicapped Programs. Revenue for the education of physically and mentally handicapped students.

         Payments on Behalf of LEA (Local Education Agency). State payments that benefit school systems but are not paid
         directly to school systems. Includes amounts transferred into state teacher or public employee retirement funds as well
         as into funds for other kinds of employee benefits, such as group health, life, and unemployment compensation. This
         category also includes state payments for textbooks, school buses, and telecommunications that are provided to public
         school systems.

         Staff Improvement Programs. Revenue for programs designed to improve the quantity and quality of school system
         staff. Examples include programs for additional teacher units, teacher benefits such as retirement and social security
         contributions paid directly to the school system, mentor teachers, teacher induction, staff development contracts and
         stipends, career ladder contracts, in-service training, health insurance, principal leadership, teacher quality contracts,
         and salaries for specific types of instructional and support staff.

         Transportation Programs. Payments for various state transportation aid programs such as those that compensate the
         school system for part of its transportation expense and those that provide reimbursement for transportation salaries or
         school bus purchase.

         Vocational Programs. Revenue for state vocational education assistance programs including career education
         programs.

         Other State Aid. All other state revenue that is paid directly to the school systems including funds for bilingual
         education, gifted and talented programs, food services, debt services, instructional materials, textbooks, computer
         equipment, library resources, guidance and psychological services, driver education, energy conservation, enrollment
         increases and losses, health, alcohol and drug abuse, AIDS, child abuse, summer school, pre-kindergarten and early
         childhood, adult education (excluding vocational), desegregation, private schools, safety and law enforcement, and
         community services. In cases where these programs are covered under a state government's general formula assistance
         program, revenue will be shown under “general formula assistance” instead of under this category.

         Nonspecified State Aid. State revenue amounts which pertain to more than one of the above categories but which
         reporting units could not provide distinct amounts into these categories. This revenue is included in “nonspecified”
         instead of “other.”

Support Services Expenditure. Relates to support services functions (series 2000) defined in “Financial Accounting for Local
and State School Systems,” National Center for Education Statistics, 1990. Support services presented under the current
operation or current spending headings include payments from all funds for salaries, employee benefits (paid by school system

                                                                  9
only if under “current operation” or paid by both school and state if under “current spending”), supplies, materials, and
contractual services. It excludes capital outlay, debt service, and interfund transfers. It includes expenditure for the following
functions:

         General Administration. (Series 2300) - Expenditure for board of education and executive administration (office of
         the superintendent) services.

         Instructional Staff Support. (Series 2200) - Expenditure for supervision of instruction service improvements,
         curriculum development, instructional staff training, and media, library, audiovisual, television, and computer-assisted
         instruction services.

         Operation and Maintenance of Plant. (Series 2600) - Expenditure for building services (heating, electricity, air
         conditioning, property insurance), care and upkeep of grounds and equipment, nonstudent transportation vehicle
         operation and maintenance, and security services.

         Pupil Support Services. (Series 2100) - Expenditure for attendance record-keeping, social work, student accounting,
         counseling, student appraisal, record maintenance, and placement services. This category also includes medical,
         dental, nursing, psychological, and speech services.

         Pupil Transportation Services. (Series 2700) - Expenditure for the transportation of public school students including
         vehicle operation, monitoring riders, and vehicle servicing and maintenance.

         School Administration. (Series 2400) - Expenditure for the office of principal services.

         Other Support Services. Expenditure for business support (Series 2500), central support (Series 2800), and other
         support (Series 2900) services. Business support services include payments for fiscal services (budgeting, receiving
         and disbursing funds, payroll, internal auditing, and accounting), purchasing, warehousing, supply distribution,
         printing, publishing, and duplicating services. Central support services include planning, research, development, and
         evaluation services. They also include information services, staff services (recruitment, staff accounting,
         noninstructional in-service training, staff health services), and data processing services.

         Nonspecified Support Services. Expenditure which pertains to more than one of the above categories. In some cases
         reporting units could not provide distinct expenditure amounts for each support services category. This expenditure is
         included in “nonspecified” instead of “other support services.”

Taxes. Compulsory contributions exacted by a school system for public purposes, except employee and employer assessments
for retirement and social insurance purposes, which are classified as insurance trust revenue. All tax revenue is classified as
general revenue and comprises amounts received (including interest and penalties but excluding protested amounts and refunds)
from all taxes imposed by a government. Note that school system tax revenue excludes any amounts from shares of
state-imposed-and-collected taxes, which are classified as intergovernmental revenue.




                                                                10
APPENDIX B.
NOTES RELATING TO EDUCATION FINANCE DATA


          The characteristics of elementary-secondary school finance data are influenced by accounting requirements mandated
by each state education agency. The level of financial detail that school systems must maintain varies from state to state.
Different state financing methods, such as making payments on behalf of school systems to fund teacher retirement, and the use
of different accounting handbooks also cause variation. This variation creates differences in the content of information
presented in this report. This appendix describes, on a state by state basis, these differences and adjustments made to improve
data comparability.

ALASKA

         Payments to other school systems cannot be isolated in the Alaska school finance reporting system. These amounts are
usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual school
systems.

ARIZONA

         Payments to other school systems cannot be isolated in the Arizona school finance reporting system. These amounts
are usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual
school systems.

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

ARKANSAS

         Changes to state and local revenue, effective in fiscal year 1999, reflect consistency with the classification of the 25-
mill uniform rate of ad valorem property tax (Amendment 74 of the Arkansas Constitution) as state revenue in the state and
local government finance survey.

          Payments made by the state government into the state retirement system on behalf of Arkansas school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

CALIFORNIA

         Title I (Compensatory) Federal grants cannot be isolated in some California districts. For this reason, all
Compensatory aid is reported in “Other and Nonspecified” Federal revenue in Table 2. Compensatory aid is shown in the
individual unit tables (Tables 15 and 16) for those districts that can isolate those amounts.

         Payments made by the state government into the state retirement system and for transportation on behalf of California
school systems are included in the tables that display state totals of elementary-secondary education finances. These payments
have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual
school systems.

        Expenditure for support services cannot be isolated by function in some California school districts, therefore, this
expenditure has been estimated for the state aggregate tables.

CONNECTICUT

          Payments made by the state government into the state retirement system on behalf of Connecticut school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.




                                                                 11
DELAWARE

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

          State payments for transportation made on behalf of Delaware school districts are included in the tables that display
state totals of elementary-secondary education finances. These payments have been estimated for local school systems and
appear in the tabular detail for state revenue and expenditure of individual school systems.

DISTRICT OF COLUMBIA

         The District of Columbia's financial reporting system does not isolate capital outlay payments for the purchase of land
and existing structures. These payments are included in “construction.”

FLORIDA

         Payments to other school systems cannot be isolated in the Florida school finance reporting system. These amounts are
usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual school
systems.

GEORGIA

         Title I (Compensatory), Handicapped, and Vocational Federal grants cannot be isolated in the Georgia accounting
structure. These amounts are in included in “Other and Nonspecified” Federal revenue in Tables 2 and 15 of this report.

          Payments made by the state government into the state retirement system on behalf of Georgia school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

IDAHO

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

         Payments to other school systems cannot be isolated in the Idaho school finance reporting system. These amounts are
usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual school
systems.

          Payments made by the state government for unemployment insurance on behalf of Idaho school systems are included in
the tables that display state totals of elementary-secondary education finances. These payments have been estimated for local
school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

ILLINOIS

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

           Payments made by the state government into the state’s public school retirement systems on behalf of Illinois school
districts, and state payments for textbooks and transportation are included in the tables that display state totals of
elementary-secondary education finances. These payments have been estimated for local school systems and appear in the
tabular detail for state revenue and expenditure of individual school systems.

         Illinois corporate personal property replacement tax revenue is included as state rather than local revenue in this report.

INDIANA

         Employee benefit items reported by Indiana school corporations are not shown by function in the Indiana financial
reporting system. They consist of payments for retirement, social security, group insurance, workmen's compensation, and


                                                                12
unemployment compensation. These benefits paid by the Indiana local school corporations were estimated by function
according to the salaries reported for each function.

          Payments made by the state government into the state retirement system on behalf of Indiana school corporations are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

KANSAS

         Payments made by the state government into the state retirement system for school employees on behalf of Kansas
school systems are included in the tables that display state totals of elementary-secondary education finances. These payments
have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure of individual
school systems.

KENTUCKY

         Title I (Compensatory), Handicapped, and Vocational Federal grants cannot be isolated in the Kentucky accounting
structure. These amounts are in included in “Other and Nonspecified” Federal revenue in Tables 2 and 15 of this report.

         Payments made by the state government into the state teachers' retirement system and for health and life insurance on
behalf of Kentucky school systems are included in the tables that display state totals of elementary-secondary education
finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and
expenditure of individual school systems.

         Payments to other school systems cannot be isolated in the Kentucky school finance reporting system. These amounts
are usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual
school systems.

         Expenditure for adult education in Kentucky also cannot be isolated in the state finance reporting system. These
amounts will slightly inflate the “instruction” and “support service” totals presented for both state aggregates and individual
school systems.

MAINE

          Payments made by the state government into the state retirement system on behalf of Maine school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

MARYLAND

          Payments made by the state government into state retirement funds on behalf of Maryland school systems are included
in the financial statements sent to the state education agency. These payments are included in both the state aggregate tables
which display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual
school systems.

MASSACHUSETTS

         Title I (Compensatory) Federal grants cannot be isolated in the Massachusetts accounting structure. These amounts are
included in “Other and Nonspecified” Federal revenue in Tables 2 and 15 of this report.

         Fixed charges for recurring retirement and insurance programs are not reported by function in the Massachusetts
financial reporting system. These benefits were estimated by function according to the salaries reported for each function.

          Payments made by the state government into the state retirement system on behalf of Massachusetts school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

                                                                13
MINNESOTA

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

MISSISSIPPI

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

         Payments to other school systems cannot be isolated in the Mississippi school finance reporting system. These
amounts are usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and
individual school systems.

MISSOURI

         The Census Bureau’s reporting system includes Missouri’s local property tax from the state for Proposition C in the
category of revenue from state rather than local sources.

NEVADA

         The local school support sales tax is included as a state revenue source rather than as a local sales tax. Revenue from
the motor vehicle privilege tax is also included under state source revenue. The public utility franchise tax is classified as a
public utility tax of the local school districts.

NEW HAMPSHIRE

         Due to changes in the state funding formula which affects local property tax distributions, there have been significant
changes in state and local revenue from prior year periods.

NEW JERSEY

         Payments made by the state government for employer contributions to the Teachers’ Pension and Annuity Fund and for
social security payments on behalf of New Jersey school systems are included in the tables that display state totals of
elementary-secondary education finances. These payments are also included in the tabular detail for state revenue and
expenditure of individual school systems.

NEW MEXICO

         Payments to other school systems cannot be isolated in the New Mexico school finance reporting system. These
amounts are usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and
individual school systems.

NORTH CAROLINA

         Payments to other school systems cannot be isolated in the North Carolina school finance reporting system. These
amounts are usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and
individual school systems.

         State payments on behalf of North Carolina school systems for textbooks and transportation are included in the
financial statements sent to the state education agency. These payments are included in both the state aggregate tables which
display elementary-secondary school finance data and the tabular detail for state revenue and expenditure of individual school
systems.

OHIO

         Title I (Compensatory) Federal grants cannot be isolated in the Ohio accounting structure. These amounts are included
in “Other and Nonspecified” Federal revenue in Tables 2 and 15 of this report.


                                                               14
OKLAHOMA

          Payments made by the state government into the state retirement fund on behalf of Oklahoma school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

OREGON

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

RHODE ISLAND

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

           Payments made by the state government into the state retirement fund on behalf of Rhode Island school systems are
included in the tables that display state totals of elementary-secondary education finances. These payments have been estimated
for local school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

SOUTH CAROLINA

         Payments made by the state government for employee retirement, student testing, textbooks, and transportation on
behalf of South Carolina school systems are included in the tables that display state totals of elementary-secondary education
finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and
expenditure of individual school systems.

SOUTH DAKOTA

         The state financial reporting system does not isolate capital outlay payments for the purchase of land and existing
structures. These amounts are included with amounts shown for “construction.”

         Payments made by the state government on behalf of South Dakota school systems for telecommunications are
included in the tables that display state totals of elementary-secondary education finances. These payments are also included in
the tabular detail for state revenue and expenditure of individual school systems.

TEXAS

         Payments made by the state government on behalf of Texas school systems into the state school employees' retirement
fund, for textbooks, and for transportation are included in the tables that display state totals of elementary-secondary education
finances. These payments have been estimated for local school systems and appear in the tabular detail for state revenue and
expenditure of individual school systems.

UTAH

         Payments to other school systems cannot be isolated in the Utah school finance reporting system. These amounts are
usually minor. They will slightly inflate the current spending amounts presented for both state aggregates and individual school
systems.

VERMONT

          Payments made by the state government for employee benefits on behalf of Vermont school systems are included in the
tables that display state totals of elementary-secondary education finances. These payments have been estimated for the local
school systems and appear in the tabular detail for state revenue and expenditure of individual school systems.

VIRGINIA

          The state government allocates one percent of the state-imposed sales tax for local school systems. Proceeds are
classified as revenue from state sources in the Census reporting system.

                                                                15
WEST VIRGINIA

        Handicapped and Vocational Federal grants cannot be isolated in the West Virginia accounting structure. These
amounts are included in “Other and Nonspecified” Federal revenue in Tables 2 and 15 of this report.

         Payments made by the state government into the state teachers' and public employees' retirement funds on behalf of
West Virginia school systems are included in the tables that display state totals of elementary-secondary education finances.
These payments have been estimated for local school systems and appear in the tabular detail for state revenue and expenditure
of individual school systems.

WISCONSIN

         Receipts from the local School Tax Program (property tax program) are included as revenue from state sources rather
than local property taxes in this report.




                                                              16
                               STATISTICAL TABLES
            PUBLIC ELEMENTARY-SECONDARY EDUCATION FINANCES: 1999-00

                               TABLE OF CONTENTS
Table                                                                            Page
                    ELEMENTARY-SECONDARY FINANCES BY STATE

 1.     Summary of Public School System Finances for Elementary-Secondary Education
              by State: 1999-00………………………………………………………………………………………………………………           1

 2.     Revenue From Federal Sources for Public Elementary-Secondary School Systems
               by State: 1999-00………………………………………………………………………………………………………………          2

 3.     Revenue From State Sources for Public Elementary-Secondary School Systems
               by State: 1990-00………………………………………………………………………………………………………………        3

 4.     Revenue From Local Sources for Public Elementary-Secondary School Systems
               by State: 1999-00………………………………………………………………………………………………………………        4

 5.     Percent Distribution of Elementary-Secondary Public School System Revenue
                by Source and State: 1999-00………………………………………………………………………………………………… 5

 6.     Current Spending of Public Elementary-Secondary School Systems
                                                                       6
                by State: 1999-00………………………………………………………………………………………………………………

 7.     Support Services Expenditure of Public Elementary-Secondary School Systems
                by Function and State: 1999-00……………………………………………………………………………………………… 7

 8.     Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems
                by State: 1999-00……………………………………………………………………………………………………………                   8

 9.     Capital Outlay, Interest, and Intergovernmental Expenditure of Public School Systems
                 by State: 1999-00……………………………………………………………………………………………………………                  9

 10.    Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems
                by State: 1999-00……………………………………………………………………………………………………………               10

                      RELATIONAL STATISTICS AND RANKINGS

 11.    States Ranked According to Per Pupil Elementary-Secondary Public School System
                Finance Amounts: 1999-00……………………………………………………………………………………………………         11

 12.    States Ranked According to Relation of Elementary-Secondary Public School System
                                                                                         12
                Finance Amounts to $1,000 Personal Income: 1999-00………………………………………………………………………

                 ELEMENTARY-SECONDARY FINANCES BY SIZE-GROUP

 13.    Public School System Finances for Elementary-Secondary Education
                                                                           13
                by Enrollment-Size Groups: 1999-00…………………………………………………………………………………………

 14.    Per Pupil Amounts of Public School System Finances for Elementary-Secondary Education
                by Enrollment-Size Groups: 1999-00…………………………………………………………………………………………          14
          INDIVIDUAL PUBLIC ELEMENTARY-SECONDARY SCHOOL SYSTEMS

15.   Finances of Individual Public Elementary-Secondary School Systems
                                                                               15
              with Enrollments of 15,000 or More: 1999-00………………………………………………………………………………

16.   Percent Distribution of Revenues of Public Elementary-Secondary School Systems
                                                                                     55
              with Enrollments of 15,000 or More: 1999-00………………………………………………………………………………

17.   Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems
              with Enrollments of 15,000 or More: 1999-00………………………………………………………………………………    65

                POPULATION, ENROLLMENT, AND PERSONAL INCOME

18.                                                                                      75
      Population, Enrollment, and Personal Income by State: 1999 and 2000………………………………………………………………
Table 1.                 Summary of Public School System Finances for Elementary-Secondary Education by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                     1                                                               1
                                                                  Elementary-secondary revenue                                    Elementary-secondary expenditure                            Debt
                                                                                                                                                                                       outstanding
       Geographic area
                                                                     From Federal            From state    From local                     Current          Capital                        at end of     Cash and
                                                                                                                                                                                  2
                                                        Total             sources               sources      sources          Total      spending           outlay           Other      fiscal year     securities

                                        373,961,479                   26,672,296
 United States................................................................              186,191,263   161,097,919   380,415,997   325,661,292      44,654,247        10,100,458   178,366,236     100,798,053

                                                 4,883,736
Alabama........................................................................ 425,978       3,003,814     1,453,944     5,001,037     4,266,675         663,903           70,459      1,662,555       1,094,460
                                                 1,313,433                      199,520
Alaska...........................................................................               774,194       339,719     1,386,904     1,182,144         184,546           20,214        495,341               -
                                                 5,453,671                      534,619
Arizona...........................................................................            2,481,089     2,437,963     5,397,194     4,333,171         768,425          295,598      4,297,070       1,802,086
                                                 2,834,791
Arkansas........................................................................254,735       2,126,099       453,957     2,673,231     2,473,705         146,666           52,860      1,167,642         615,711
                                               45,347,726                    4,024,940
California........................................................................           26,877,920    14,444,866    45,185,232    38,918,421       5,849,441          417,370     11,454,533      15,864,194

                                                  5,029,902                     266,207
Colorado.........................................................................             2,083,318     2,680,377     5,405,784     4,404,617         782,711          218,456       4,406,108      1,968,326
                                                  5,786,810
Connecticut.................................................................... 234,321       2,298,931     3,253,558     5,478,999     5,004,650         369,278          105,071       1,472,166         66,905
                                                  1,073,506
Delaware........................................................................  69,540        716,375       287,591     1,015,602       928,022          79,176            8,404         162,561         25,612
                                                     881,423
District of Columbia..........................................................  184,825               -       696,598       858,807       771,258          87,549                -               -              -
                                                17,558,669                   1,398,757
Florida............................................................................           8,804,217     7,355,695    17,180,954    14,015,580       2,792,662          372,712       7,166,233      4,120,216

                                                  11,193,940
Georgia.......................................................................... 710,741     5,406,709     5,076,490    10,870,521     9,179,227       1,520,834          170,460       3,616,491      3,207,641
                                                    1,404,895
Hawaii........................................................................... 127,042     1,247,256        30,597     1,363,511     1,247,539         115,972                -               -              -
                                                    1,451,204                     109,898
Idaho..............................................................................             888,384       452,922     1,467,977     1,283,575         153,472           30,930         603,731        319,924
                                                  17,149,952                   1,283,052
Illinois............................................................................          6,344,130     9,522,770    17,657,114    14,700,330       2,467,748          489,036       9,420,671      9,701,989
                                                    8,418,564
Indiana...........................................................................426,270     4,300,605     3,691,688     8,301,018     6,891,491         841,171          568,356       1,190,802      2,025,747

                                                  3,693,858                      217,060
Iowa..............................................................................            1,879,158     1,597,640     3,676,483     3,271,730         353,405           51,348       1,117,168      1,048,960
                                                  3,495,201
Kansas.......................................................................... 221,530      2,201,788     1,071,883     3,274,838     2,963,326         206,141          105,371       2,056,161        390,070
                                                  4,328,251
Kentucky........................................................................ 426,956      2,612,740     1,288,555     4,510,972     3,890,034         515,109          105,829       1,911,028        844,858
                                                  4,783,581
Louisiana........................................................................556,240      2,361,704     1,865,637     4,805,493     4,293,656         414,669           97,168       2,085,271      1,507,236
                                                  1,723,562                      104,497
Maine.............................................................................              761,317       857,748     1,781,022     1,605,582         143,112           32,328         550,770        110,798

                                                7,413,604                     409,021
Maryland........................................................................              2,804,218     4,200,365     7,206,598     6,364,133         760,810           81,655      1,528,283               -
                                                9,392,224
Massachusetts................................................................ 480,898         3,926,522     4,984,804     9,188,363     8,451,566         533,702          203,095      3,376,142         213,270
                                              15,365,145                   1,030,238
Michigan........................................................................              9,942,275     4,392,632    15,964,197    13,561,716       1,866,666          535,815     12,009,245       4,257,910
                                                7,123,895                     330,914
Minnesota......................................................................               4,265,438     2,527,543     7,509,985     6,299,355         901,829          308,801      6,106,833       3,206,246
                                                2,739,910                     368,830
Mississippi.....................................................................              1,504,225       866,855     2,996,474     2,518,217         421,075           57,182      1,215,914         776,168

                                                 6,623,991                     437,898
Missouri........................................................................              3,097,822     3,088,271     6,647,003     5,746,904         756,817          143,282       2,961,024      2,485,399
                                                 1,098,110
Montana........................................................................130,928          487,115       480,067     1,050,534       982,492          57,419           10,623         221,308        414,596
                                                 2,208,247
Nebraska.......................................................................152,143          812,998     1,243,106     2,135,556     1,854,375         243,866           37,315         778,741        953,185
                                                 2,248,725                     110,210
Nevada...........................................................................             1,378,678       759,837     2,436,808     1,880,148         428,541          128,119       2,428,038      1,063,079
                                                 1,527,714
New Hampshire...............................................................     54,657         865,318       607,739     1,553,605     1,397,541         130,011           26,053         564,122        141,360

                                             15,138,037                      578,978
New Jersey.....................................................................               6,093,162     8,465,897    15,457,782    13,855,416       1,320,024          282,342      4,780,521       2,112,924
                                               2,191,163
New Mexico...................................................................296,222          1,571,088       323,853     2,165,025     1,877,656         255,735           31,634        737,037         495,382
                                             31,743,155                   1,938,590
New York.......................................................................              13,766,358    16,038,207    33,410,191    29,292,023       3,266,115          852,053     16,093,789       5,321,443
                                               9,063,057                     622,184
North Carolina.................................................................               5,897,936     2,542,937     9,275,837     7,690,395       1,385,226          200,216      3,337,032               -
                                                  773,056
North Dakota...................................................................96,940           303,132       372,984       753,899       662,527          81,274           10,098        146,693         228,560

                                                15,193,686                       843,432
Ohio...............................................................................           6,425,872     7,924,382    14,800,224    13,112,226       1,378,528          309,470      4,984,712       5,332,620
                                                  3,901,309
Oklahoma.......................................................................  377,776      2,162,799     1,360,734     3,871,236     3,542,361         286,261           42,614        859,192         913,662
                                                  4,333,682
Oregon...........................................................................268,568      2,457,202     1,607,912     4,386,036     3,871,479         391,189          123,368      2,403,552       1,347,950
                                                16,266,825
Pennsylvania..................................................................1,022,578       6,163,912     9,080,335    16,952,878    14,386,952       1,851,099          714,827     14,929,245       6,867,429
                                                  1,457,692
Rhode Island...................................................................    81,655       610,999       765,038     1,373,060     1,324,635          30,587           17,838        245,337           2,510

                                                   4,681,398
South Carolina.................................................................  366,587      2,420,494     1,894,317     4,953,698     4,123,825         716,110           113,763     2,620,173       1,009,452
                                                      863,443
South Dakota..................................................................   105,960        302,405       455,078       888,357       726,219         144,296            17,842       375,426         369,553
                                                   5,315,553
Tennessee....................................................................... 462,000      2,429,713     2,423,840     5,804,730     4,944,404         743,326           117,000     2,726,440          47,729
                                                 28,829,307                   2,406,972
Texas.............................................................................           12,471,856    13,950,479    30,980,680    24,697,690       4,719,976         1,563,014    21,584,399      12,263,873
                                                   2,545,466                     189,502
Utah................................................................................          1,507,711       848,253     2,478,420     2,144,710         270,172            63,538     1,242,521         706,925

                                                     946,678
Vermont.......................................................................... 65,052        711,259       170,367       922,450       869,156          39,112           14,182         235,519         68,775
                                                  8,776,399                     491,873
Virginia...........................................................................           3,761,983     4,522,543     9,023,106     7,810,638       1,011,384          201,084       4,059,563              -
                                                  7,567,793
Washington..................................................................... 543,966       4,812,796     2,211,031     7,789,786     6,455,036       1,048,059          286,691       5,683,303      2,509,750
                                                  2,241,967
West Virginia...................................................................210,082       1,365,346       666,539     2,240,547     2,100,766         129,872            9,909         187,464        321,396
                                                  7,797,785
Wisconsin.......................................................................354,829       4,292,527     3,150,429     8,141,059     6,806,843         958,597          375,619       4,933,591      2,446,182
                                                     785,788
Wyoming.........................................................................  66,085        408,356       311,347       765,180       685,155          70,579            9,446         174,775        205,992

      1
       Duplicative interschool system transactions are excluded.
      2
          Includes payments to state and local governments, and interest on school system indebtedness.

   Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes
state payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Cash and security holdings of dependent school systems are
excluded as these holdings cannot be separated from the assets of their parent governments. Expenditure for adult education, community services, and other nonelementary-secondary
programs are included under "Current spending" but are excluded from the per pupil data displayed in Tables 8, 11, 14, and 17.




          Annual Survey of Local Government Finances                                                               1                                                            U.S. Census Bureau
Table 2.                 Revenue From Federal Sources for Public Elementary-Secondary School Systems by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                              Distributed through state                                     Direct Federal aid
         Geographic area
                                                                                                                                                               Other and                   Impact aid
                                                                                                                                                                                       1
                                                         Total                    Total      Compensatory    Handicapped     Child nutrition   Vocational    nonspecified      Total               only

                                           26,672,296                  24,147,348
 United States................................................................                  5,365,658      3,603,471         6,439,934       549,855       8,188,430    2,524,948        975,805

                                                     425,978
Alabama........................................................................ 404,786           133,061         65,495           131,208         5,761          69,261      21,192           3,222
                                                     199,520
Alaska........................................................................... 79,363           25,637         11,157            18,360         3,190          21,019     120,157          96,158
                                                     534,619                    388,168
Arizona...........................................................................                123,008         54,513           118,375        14,008          78,264     146,451         104,668
                                                     254,735
Arkansas........................................................................248,832            82,973         37,182            74,779        10,301          43,597       5,903             449
                                                  4,024,940                  3,659,788
California........................................................................                     (2)       571,005           940,275        58,200       2,090,308     365,152         107,594

                                                      266,207
Colorado.........................................................................231,138           73,435         50,516            58,357         4,860          43,970      35,069              8,899
                                                      234,321
Connecticut....................................................................  214,018           68,155         44,881            53,865         6,651          40,466      20,303                  -
                                                        69,540
Delaware........................................................................61,493             17,359          8,548            13,623         2,653          19,310       8,047              8,047
                                                      184,825
District of Columbia..........................................................   180,486           36,521         10,151            20,171         6,557         107,086       4,339              1,113
                                                   1,398,757                  1,289,738
Florida............................................................................               376,038        211,018           382,251        34,432         285,999     109,019              8,626

                                                        710,741
Georgia..........................................................................  678,253             (2)             (2)         237,260             (2)       440,993      32,488             12,095
                                                        127,042
Hawaii........................................................................... 91,011           20,253         16,452            31,269         2,505          20,532      36,031             31,601
                                                        109,898
Idaho.............................................................................. 98,998         28,460         16,529            28,995         3,498          21,516      10,900              5,126
                                                     1,283,052                  1,223,361
Illinois............................................................................              335,260        199,736           258,198        28,204         401,963      59,691             19,427
                                                        426,270
Indiana........................................................................... 416,037        121,553        103,888            93,696         6,126          90,774      10,233              1,303

                                                      217,060
Iowa..............................................................................202,385          54,948         49,932            49,949         6,288          41,268      14,675                367
                                                      221,530
Kansas..........................................................................207,793            47,051          6,733            60,822         2,984          90,203      13,737             13,045
                                                      426,956
Kentucky........................................................................  399,312              (2)             (2)         121,706             (2)       277,606      27,644                  -
                                                      556,240
Louisiana........................................................................ 511,172         188,393         61,006           174,986        14,910          71,877      45,068              6,050
                                                      104,497
Maine............................................................................. 98,979          32,571         33,930            21,689         2,224           8,565       5,518              2,519

                                                    409,021                    359,741
Maryland........................................................................                  100,214         73,314            89,767         8,760          87,686      49,280              7,571
                                                    480,898
Massachusetts................................................................  455,020                 (2)       102,184           119,141        11,461         222,234      25,878                568
                                                 1,030,238                     909,395
Michigan........................................................................                  323,767        184,565           157,100        25,204         218,759     120,843              2,932
                                                    330,914
Minnesota......................................................................309,298             87,567         74,456            82,542         4,185          60,548      21,616              8,381
                                                    368,830                    348,700
Mississippi.....................................................................                  127,290         39,780           126,542         9,618          45,470      20,130              3,836

                                                    437,898
Missouri........................................................................415,857           122,808         77,918           117,260        13,445          84,426      22,041             17,841
                                                    130,928
Montana........................................................................ 76,447             27,872         12,741            16,384         2,889          16,561      54,481             45,268
                                                    152,143
Nebraska....................................................................... 130,336            32,098         25,139            31,864         4,156          37,079      21,807             15,616
                                                    110,210                     103,965
Nevada...........................................................................                  23,141         21,074            30,663         3,052          26,035       6,245              3,854
                                                      54,657
New Hampshire...............................................................     50,982            12,385          9,055            11,940         2,780          14,822       3,675                  -

                                                  578,978                     557,233
New Jersey.....................................................................                   168,199        130,135           126,476         9,747         122,676      21,745             21,745
                                                  296,222
New Mexico................................................................... 179,030              66,604         32,077            52,512         1,125          26,712     117,192             68,539
                                               1,938,590                   1,860,699
New York.......................................................................                   718,881        225,827           393,317        13,656         509,018      77,891             77,891
                                                  622,184                     556,310
North Carolina.................................................................                   146,316        111,241           213,704        19,635          65,414      65,874              9,627
                                                    96,940
North Dakota................................................................... 56,136             19,530          8,575            10,428         3,514          14,089      40,804             27,171

                                                      843,432                     775,024
Ohio...............................................................................                    (2)       112,660           168,608        38,601         455,166      68,408                 (2)
                                                      377,776
Oklahoma.......................................................................   332,161          96,309         53,724            99,280        26,115          56,733      45,615             24,478
                                                      268,568
Oregon........................................................................... 245,096          80,363         37,458            69,736         3,326          54,213      23,472                240
                                                   1,022,578
Pennsylvania..................................................................    970,040              (2)             (2)         201,372        25,485         743,183      52,538              3,068
                                                        81,655
Rhode Island...................................................................     73,516         23,661         13,188            18,068         2,336          16,263       8,139              3,038

                                                      366,587
South Carolina.................................................................   362,643          98,558         67,971           120,836        12,377          62,901       3,944              3,001
                                                      105,960
South Dakota..................................................................64,324               20,011         10,294            13,993           716          19,310      41,636             34,466
                                                      462,000
Tennessee.......................................................................  440,681         127,363         83,522           137,996        16,167          75,633      21,319              1,952
                                                   2,406,972                   2,147,356
Texas.............................................................................                676,089        247,533           718,333        38,024         467,377     259,616             66,712
                                                      189,502                     173,050
Utah................................................................................               31,053         35,881            53,522         6,458          46,136      16,452              8,378

                                                        65,052
Vermont..........................................................................60,191            18,021          7,124             8,518         2,931          23,597       4,861                479
                                                      491,873                    452,002
Virginia...........................................................................               113,632         97,162           124,649        15,489         101,070      39,871             30,433
                                                      543,966
Washington.....................................................................  409,842          125,686         77,644           101,943         7,658          96,911     134,124             38,353
                                                      210,082
West Virginia................................................................... 199,424           72,324              (2)          51,301             (2)        75,799      10,658                  -
                                                      354,829
Wisconsin....................................................................... 330,237          123,346         69,558            72,427         4,707          60,199      24,592             11,588
                                                        66,085
Wyoming.........................................................................    57,501         17,894          8,999             9,878         2,886          17,844       8,584              8,459

     1
       Includes amounts not shown separately.
     2
       Amounts are combined in "Other and nonspecified" Federal aid distributed through the state.

   Note: See Appendix B for a description of state-specific reporting anomalies. State and national totals in this table are lower than the actual totals for these Federal programs.
This information includes only the revenue received by public school systems and excludes monies received by nonpublic school system organizations such as state agencies
and private entities. The value of school lunch commodities is also excluded.




         Annual Survey of Local Government Finances                                                                    2                                                        U.S. Census Bureau
Table 3.                  Revenue From State Sources for Public Elementary-Secondary School Systems by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                                      Other and                 State
             Geographic area                                                              Formula    Compensatory   Handicapped   Vocational   Transportation       nonspecified        payments on
                                                                           Total        assistance      programs       programs    programs        programs            state aid        behalf of LEA

                                                         186,191,263
 United States................................................................         127,260,527      3,271,334    10,191,554   1,260,979        3,549,813          34,233,575               6,423,481

                                                                  3,003,814
Alabama........................................................................          2,496,923         35,274        20,700           -          179,856             271,061                      -
                                                                     774,194
Alaska...........................................................................          647,508              -             -           -           43,367              83,319                      -
                                                                  2,481,089
Arizona...........................................................................       2,188,558          2,413           423       9,129                -             280,566                      -
                                                                  2,126,099
Arkansas........................................................................         1,444,764         84,288        21,473      11,535                -             541,174                 22,865
                                                                26,877,920
California........................................................................      14,173,450        628,650     2,175,323       6,832          557,619           8,471,622                864,424

                                                                   2,083,318
Colorado.........................................................................        1,926,153              -        69,848      23,553           35,846              27,918                      -
                                                                   2,298,931
Connecticut....................................................................          1,095,057         24,611       313,268       3,737           44,986             572,255                245,017
                                                                      716,375
Delaware........................................................................           498,176              -         1,999           -           43,075             171,024                  2,101
District of Columbia..........................................................   -               -              -             -           -                -                   -                      -
                                                                   8,804,217
Florida............................................................................      2,886,558              -     1,350,263     242,534          395,223           3,929,639                      -

                                                                     5,406,709
Georgia..........................................................................        4,297,011              -             -           -                -           1,004,238                105,460
                                                                     1,247,256
Hawaii...........................................................................          864,585         11,552       132,674       6,432           21,759             210,254                      -
                                                                       888,384
Idaho..............................................................................        637,470              -         1,248       6,587           47,224             195,291                    564
                                                                     6,344,130
Illinois............................................................................     3,478,611         73,127       498,975      49,905          308,109           1,152,908                782,495
                                                                     4,300,605
Indiana...........................................................................       3,432,108         14,149        24,446       2,692           36,408             221,500                569,302

                                                                   1,879,158
Iowa..............................................................................       1,709,104         14,245             -       3,084            7,679             145,046                      -
                                                                   2,201,788
Kansas..........................................................................         1,866,495          1,323       182,819      20,234                -              43,023                 87,894
                                                                   2,612,740
Kentucky........................................................................         1,802,869              -             -      10,252              869             340,827                457,923
                                                                   2,361,704
Louisiana........................................................................        2,217,620              -        25,798           -                -             118,286                      -
                                                                      761,317
Maine.............................................................................         538,049              -             -           -                -              73,250                150,018

                                                                2,804,218
Maryland........................................................................         1,568,338        177,644       161,667       3,421          117,469             380,816                394,863
                                                                3,926,522
Massachusetts................................................................            2,806,900              -           332       8,906           98,071             446,105                566,208
                                                                9,942,275
Michigan........................................................................         8,473,316        277,248       891,570      58,863                -             241,278                      -
                                                                4,265,438
Minnesota......................................................................          2,606,254        218,085       517,610      21,508           50,484             851,497                      -
                                                                1,504,225
Mississippi.....................................................................         1,201,135        150,595           543      31,403                -             120,549                      -

                                                                 3,097,822
Missouri........................................................................         1,721,654             -        222,377      29,987          145,596             978,208                       -
                                                                    487,115
Montana........................................................................            438,721             -          4,063         699           10,475              33,157                       -
                                                                    812,998
Nebraska.......................................................................            619,448             -        132,223           -              191              61,136                       -
                                                                 1,378,678
Nevada...........................................................................          490,124           256         62,870         936                -             824,492                       -
                                                                    865,318
New Hampshire...............................................................               824,751             -              -       3,521                -              37,046                       -

                                                               6,093,162
New Jersey.....................................................................          3,202,404        739,148       717,719      33,958          258,554             540,018                601,361
                                                               1,571,088
New Mexico...................................................................            1,408,401          2,547             -           -           85,027              75,113                      -
                                                             13,766,358
New York.......................................................................          9,708,482              -             -           -                -           4,057,876                      -
                                                               5,897,936
North Carolina.................................................................          4,111,904        142,136       419,821     267,353          223,325             658,517                 74,880
                                                                  303,132
North Dakota...................................................................            245,562              -        20,525       4,458           17,657              14,930                      -

                                                                   6,425,872
Ohio...............................................................................      5,356,944        208,626         5,893      43,597            9,527             801,285                      -
                                                                   2,162,799
Oklahoma.......................................................................          1,631,792              -         3,775      36,453                -             457,621                 33,158
                                                                   2,457,202
Oregon...........................................................................        2,236,934              -             -           -           33,382             186,886                      -
                                                                   6,163,912
Pennsylvania..................................................................           3,685,820         41,009       789,551      59,340          487,806           1,100,386                      -
                                                                      610,999
Rhode Island...................................................................            501,480              -             -           -                -              69,557                 39,962

                                                                   2,420,494
South Carolina.................................................................            711,623        113,761       244,257     169,283           37,782           1,024,696                 119,092
                                                                      302,405
South Dakota..................................................................             249,858              -        35,350           -                -               8,577                   8,620
                                                                   2,429,713
Tennessee.......................................................................         2,261,115              -             -         416                -             168,182                       -
                                                                 12,471,856
Texas.............................................................................      10,158,004              -             -           -                -           1,134,684               1,179,168
                                                                   1,507,711
Utah................................................................................       755,354         18,600       132,113      37,660           48,723             515,261                       -

                                                                      711,259
Vermont..........................................................................          586,560              -        76,912       6,627              761              21,811                 18,588
                                                                   3,761,983
Virginia...........................................................................      2,870,509        148,741       234,039      46,084                -             446,736                 15,874
                                                                   4,812,796
Washington.....................................................................          3,691,465        143,306       417,382           -          185,218             375,425                      -
                                                                   1,365,346
West Virginia...................................................................           904,724              -             -           -                -             376,978                 83,644
                                                                   4,292,527
Wisconsin.......................................................................         3,647,723              -       281,705           -           17,745             345,354                      -
                                                                      408,356
Wyoming.........................................................................           382,159              -             -           -                -              26,197                      -

   Note: See Appendix B for a description of state-specific reporting anomalies. Due to the varying content of individual state aid programs, this information should not be used to compare
the fiscal commitments of the states to the objectives of the specific programs shown in this table.




         Annual Survey of Local Government Finances                                                            3                                                 U.S. Census Bureau
Table 4.                Revenue From Local Sources for Public Elementary-Secondary School Systems by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                               Parent        Nonschool                                Tuition and
     Geographic area                                      Property            Other       government                local     School lunch         transportation              Other       Other local
                                          Total              taxes            taxes       contribution      government              charges              charges             charges         revenue

                                               161,097,919                   102,010,967
 United States................................................................                   4,484,080   27,412,064    3,832,689   5,429,412        837,824            3,395,634       13,695,249

                                                        1,453,944
Alabama........................................................................       561,380       5,607              -    370,845     102,161            3,224            159,966              250,761
                                                           339,719
Alaska...........................................................................           -           -        259,545          -      11,103            1,170             28,202               39,699
                                                        2,437,963
Arizona........................................................................... 1,867,418            -            987    141,928      84,904                -             75,343              267,383
                                                           453,957
Arkansas........................................................................      244,982          93              -      3,570      47,921            3,150             83,533               70,708
                                                      14,444,866
California........................................................................ 10,260,935      97,702        521,845     94,206     475,352           42,159            168,714            2,783,953

                                                        2,680,377
Colorado......................................................................... 2,151,078              -            -      19,679      81,154           30,522            139,296             258,648
                                                        3,253,558
Connecticut....................................................................             -            -    2,878,644     299,081      59,208            2,760              2,680              11,185
                                                           287,591
Delaware........................................................................      234,829            -            -           -      12,705                -                  -              40,057
                                                           696,598
District of Columbia..........................................................              -            -      683,797           -         635              238              7,329               4,599
                                                        7,355,695
Florida............................................................................ 5,888,722            -            -           -     271,789            1,085            486,941             707,158

                                                          5,076,490
Georgia.......................................................................... 3,263,672      1,112,095             -    122,762     176,507           21,801             25,223             354,430
                                                               30,597
Hawaii...........................................................................            -           -             -        219      15,191                -              4,958              10,229
                                                             452,922
Idaho..............................................................................    379,477           -             -         97      22,507            2,431              1,863              46,547
                                                          9,522,770
Illinois............................................................................ 8,388,187           -             -     17,994     205,969           37,979            124,763             747,878
                                                          3,691,688
Indiana........................................................................... 2,978,723         5,494             -     74,138     171,191           10,437            104,328             347,377

                                                         1,597,640
Iowa.............................................................................. 1,200,155        89,124             -      5,019      83,486            7,436            108,200             104,220
                                                         1,071,883
Kansas..........................................................................     802,677             -             -     51,748      73,767            7,962             14,442             121,287
                                                         1,288,555
Kentucky........................................................................     809,628       253,606             -     16,212      90,243            8,321              5,635             104,910
                                                         1,865,637
Louisiana........................................................................    656,092     1,000,538             -     17,630      43,301           12,962             10,034             125,080
                                                            857,748
Maine.............................................................................   332,628             -       465,898          -      34,874            5,051              1,210              18,087

                                                      4,200,365
Maryland........................................................................         -              -     3,861,904           -      90,084           17,640            136,300              94,437
                                                      4,984,804
Massachusetts................................................................            -              -     4,118,564     572,136     110,516           52,181             14,849             116,558
                                                      4,392,632
Michigan........................................................................ 3,333,367          5,706       107,810      18,277     202,371           53,302             85,238             586,561
                                                      2,527,543
Minnesota...................................................................... 1,701,887               -             -     198,945     154,827           51,822             18,815             401,247
                                                         866,855
Mississippi.....................................................................   628,890          1,550         2,271       3,778      44,459            5,428             39,472             141,007

                                                       3,088,271
Missouri........................................................................ 2,267,839         98,709              -    162,273     116,153           18,618            156,123             268,556
                                                          480,067
Montana........................................................................    291,870              -              -     99,698      14,151            3,198             29,713              41,437
                                                       1,243,106
Nebraska.......................................................................    948,059        101,029              -     18,551      45,601            1,884             58,373              69,609
                                                          759,837
Nevada...........................................................................  589,425          1,875              -        413      27,339              398             55,140              85,247
                                                          607,739
New Hampshire............................................................... 459,319                    -         94,943        182      32,545            2,739                476              17,535

                                                     8,465,897
New Jersey..................................................................... 6,820,670               -       568,430     194,089     206,988           36,847               4,511            634,362
                                                        323,853
New Mexico...................................................................     213,713               -             -           -      22,319            2,545              18,784             66,492
                                                   16,038,207
New York....................................................................... 9,281,298         173,624     5,266,084     243,266     244,372           40,629              13,032            775,902
                                                     2,542,937
North Carolina.................................................................         -               -     2,142,530           -     211,185            6,376              48,010            134,836
                                                        372,984
North Dakota................................................................... 273,023                 -             -      10,429      17,624            1,878              20,633             49,397

                                                         7,924,382
Ohio............................................................................... 6,374,216      172,273             -     34,805     276,095           86,772            414,541             565,680
                                                         1,360,734
Oklahoma.......................................................................       949,332        3,440             -     70,699      61,276           23,351            157,800              94,836
                                                         1,607,912
Oregon........................................................................... 1,133,531              -             -     77,183      62,448           12,353             72,986             249,411
                                                         9,080,335
Pennsylvania.................................................................. 6,890,530         1,321,523             -     99,570     263,512           40,898             13,652             450,650
                                                            765,038
Rhode Island...................................................................             -            -       668,414     67,794      18,210              596                252               9,772

                                                         1,894,317
South Carolina................................................................. 1,516,692          15,212             -      52,917      69,081            5,625            116,919              117,871
                                                            455,078
South Dakota..................................................................        376,468      12,859             -      12,756      18,913              227              4,090               29,765
                                                         2,423,840
Tennessee.......................................................................            -           -     1,521,853     408,825     105,038            7,233             28,516              352,375
                                                       13,950,479
Texas............................................................................. 12,054,901       6,459             -      40,367     478,440           64,650            165,617            1,140,045
                                                            848,253
Utah................................................................................  670,336           -             -       3,567      47,779           11,265              7,059              108,247

                                                           170,367
Vermont..........................................................................   122,418         1,930             -         759      13,332            1,591                540              29,797
                                                        4,522,543
Virginia...........................................................................       -             -     4,248,545           -     149,267           36,194                461              88,076
                                                        2,211,031
Washington..................................................................... 1,653,450           2,011             -      12,912      97,058           42,221            111,854             291,525
                                                           666,539
West Virginia................................................................... 573,626                -             -       9,296      25,846            4,072              3,346              50,353
                                                        3,150,429
Wisconsin....................................................................... 2,641,853              -             -     127,599     127,051            6,273             44,910             202,743
                                                           311,347
Wyoming......................................................................... 223,671            1,621             -      56,475      11,564              330                962              16,724

    Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local
sources for Hawaii's state-operated school system for consistency with data presented for all other school systems. Refer to the introductory text for an explanation concerning tax revenue
for dependent school systems.




        Annual Survey of Local Government Finances                                                           4                                                      U.S. Census Bureau
Table 5.                  Percent Distribution of Elementary-Secondary Public School System Revenue by Source and State:
                          1999-00
(For meaning of abbreviations and symbols, see introductory text.)
                                                           Federal sources                                         State sources                                 Local sources


          Geographic area                                                                                                                              Taxes and parent
                                                                                                Compensatory                         Formula                government        Other local
                                                                    Total              Total1      programs        Total1          assistance   Total1      contribution    governments     Charges

                                                            100.0
 United States................................................................           7.1             1.5        49.8                34.0     43.1              35.8              1.0        2.6

                                                                 100.0
Alabama........................................................................          8.7             2.7        61.5                51.1     29.8              11.6              7.6        5.4
                                                                 100.0
Alaska...........................................................................       15.2             2.0        58.9                49.3     25.9              19.8                -        3.1
                                                                 100.0
Arizona...........................................................................       9.8             2.3        45.5                40.1     44.7              34.3              2.6        2.9
                                                                 100.0
Arkansas........................................................................         9.0             2.9        75.0                51.0     16.0               8.6               .1        4.7
                                                                 100.0
California........................................................................       8.9               -        59.3                31.3     31.9              24.0               .2        1.5

                                                                 100.0
Colorado.........................................................................        5.3             1.5        41.4                38.3     53.3              42.8               .4        5.0
                                                                 100.0
Connecticut....................................................................          4.0             1.2        39.7                18.9     56.2              49.7              5.2        1.1
                                                                 100.0
Delaware........................................................................         6.5             1.6        66.7                46.4     26.8              21.9                -        1.2
                                                                 100.0
District of Columbia..........................................................          21.0             4.1           -                   -     79.0              77.6                -         .9
                                                                 100.0
Florida............................................................................      8.0             2.1        50.1                16.4     41.9              33.5                -        4.3

                                                                   100.0
Georgia..........................................................................        6.3               -        48.3                38.4     45.4              39.1              1.1        2.0
                                                                   100.0
Hawaii...........................................................................        9.0             1.4        88.8                61.5      2.2                 -                -        1.4
                                                                   100.0
Idaho..............................................................................      7.6             2.0        61.2                43.9     31.2              26.1                -        1.8
                                                                   100.0
Illinois............................................................................     7.5             2.0        37.0                20.3     55.5              48.9               .1        2.1
                                                                   100.0
Indiana...........................................................................       5.1             1.4        51.1                40.8     43.9              35.4               .9        3.4

                                                                  100.0
Iowa..............................................................................       5.9             1.5        50.9                46.3     43.3              34.9               .1        5.4
                                                                  100.0
Kansas..........................................................................         6.3             1.3        63.0                53.4     30.7              23.0              1.5        2.8
                                                                  100.0
Kentucky........................................................................         9.9               -        60.4                41.7     29.8              24.6               .4        2.4
                                                                  100.0
Louisiana........................................................................       11.6             3.9        49.4                46.4     39.0              34.6               .4        1.4
                                                                  100.0
Maine.............................................................................       6.1             1.9        44.2                31.2     49.8              46.3                -        2.4

                                                               100.0
Maryland........................................................................         5.5             1.4        37.8                21.2     56.7              52.1                -        3.3
                                                               100.0
Massachusetts................................................................            5.1               -        41.8                29.9     53.1              43.9              6.1        1.9
                                                               100.0
Michigan........................................................................         6.7             2.1        64.7                55.1     28.6              22.4               .1        2.2
                                                               100.0
Minnesota......................................................................          4.6             1.2        59.9                36.6     35.5              23.9              2.8        3.2
                                                               100.0
Mississippi.....................................................................        13.5             4.6        54.9                43.8     31.6              23.1               .1        3.3

                                                                100.0
Missouri........................................................................         6.6             1.9        46.8                26.0     46.6              35.7              2.4        4.4
                                                                100.0
Montana........................................................................         11.9             2.5        44.4                40.0     43.7              26.6              9.1        4.3
                                                                100.0
Nebraska.......................................................................          6.9             1.5        36.8                28.1     56.3              47.5               .8        4.8
                                                                100.0
Nevada...........................................................................        4.9             1.0        61.3                21.8     33.8              26.3                -        3.7
                                                                100.0
New Hampshire...............................................................             3.6              .8        56.6                54.0     39.8              36.3                -        2.3

                                                              100.0
New Jersey.....................................................................          3.8             1.1        40.3                21.2     55.9              48.8              1.3        1.6
                                                              100.0
New Mexico...................................................................           13.5             3.0        71.7                64.3     14.8               9.8                -        2.0
                                                              100.0
New York.......................................................................          6.1             2.3        43.4                30.6     50.5              46.4               .8         .9
                                                              100.0
North Carolina.................................................................          6.9             1.6        65.1                45.4     28.1              23.6                -        2.9
                                                              100.0
North Dakota...................................................................         12.5             2.5        39.2                31.8     48.2              35.3              1.3        5.2

                                                                  100.0
Ohio...............................................................................      5.6               -        42.3                35.3     52.2              43.1               .2        5.1
                                                                  100.0
Oklahoma.......................................................................          9.7             2.5        55.4                41.8     34.9              24.4              1.8        6.2
                                                                  100.0
Oregon...........................................................................        6.2             1.9        56.7                51.6     37.1              26.2              1.8        3.4
                                                                  100.0
Pennsylvania..................................................................           6.3               -        37.9                22.7     55.8              50.5               .6        2.0
                                                                  100.0
Rhode Island...................................................................          5.6             1.6        41.9                34.4     52.5              45.9              4.7        1.3

                                                                  100.0
South Carolina.................................................................          7.8             2.1        51.7                15.2     40.5              32.7              1.1        4.1
                                                                  100.0
South Dakota..................................................................          12.3             2.3        35.0                28.9     52.7              45.1              1.5        2.7
                                                                  100.0
Tennessee.......................................................................         8.7             2.4        45.7                42.5     45.6              28.6              7.7        2.6
                                                                  100.0
Texas.............................................................................       8.3             2.3        43.3                35.2     48.4              41.8               .1        2.5
                                                                  100.0
Utah................................................................................     7.4             1.2        59.2                29.7     33.3              26.3               .1        2.6

                                                                 100.0
Vermont..........................................................................        6.9             1.9        75.1                62.0     18.0              13.1               .1        1.6
                                                                 100.0
Virginia...........................................................................      5.6             1.3        42.9                32.7     51.5              48.4                -        2.1
                                                                 100.0
Washington.....................................................................          7.2             1.7        63.6                48.8     29.2              21.9               .2        3.3
                                                                 100.0
West Virginia...................................................................         9.4             3.2        60.9                40.4     29.7              25.6               .4        1.5
                                                                 100.0
Wisconsin.......................................................................         4.6             1.6        55.0                46.8     40.4              33.9              1.6        2.3
                                                                 100.0
Wyoming.........................................................................         8.4             2.3        52.0                48.6     39.6              28.7              7.2        1.6

      1
        Includes amounts not shown separately.

   Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from other school systems are excluded to avoid double counting. Some data appear under local
sources for Hawaii's state-operated school system for consistency with data presented for all other school systems.




          Annual Survey of Local Government Finances                                                           5                                                       U.S. Census Bureau
Table 6.                 Current Spending of Public Elementary-Secondary School Systems by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                        All functions                                Instruction                                Support services
     Geographic area                                                 Salaries        Employee                             Salaries     Employee                        Salaries     Employee        All other
                                                                                                                 1                                            1
                                                    Total          and wages          benefits           Total         and wages        benefits        Total       and wages        benefits      functions

                                   325,661,292               210,848,636
 United States................................................................         53,825,765   198,352,429      144,212,224      36,234,047   109,339,373     59,656,931      15,670,825    17,969,490

                                            4,266,675                 2,732,496
Alabama........................................................................           719,966     2,551,713           1,863,601      466,398     1,319,053        719,006         199,454       395,909
                                            1,182,144                    704,155
Alaska...........................................................................         196,305       717,725             483,780      132,372       417,637        196,964          57,918        46,782
                                            4,333,171                 2,833,642
Arizona...........................................................................        517,337     2,488,932           1,862,606      335,073     1,573,568        896,834         166,812       270,671
                                            2,473,705                 1,599,028
Arkansas........................................................................          381,892     1,531,232           1,084,264      249,861       804,253        456,013         113,670       138,220
                                          38,918,421                25,076,541
California........................................................................      6,307,237    23,832,969          17,023,741    4,321,949    12,815,849      7,507,694       1,849,487     2,269,603

                                             4,404,617                 2,839,601
Colorado.........................................................................         546,592     2,539,372           1,875,746      345,594     1,674,044        873,251        182,930        191,201
                                             5,004,650                 3,235,131
Connecticut....................................................................           832,241     3,189,123           2,308,025      584,489     1,634,888        836,611        225,836        180,639
                                                928,022                   556,165
Delaware........................................................................          158,174       571,982             397,066      112,396       313,410        142,485         40,948         42,630
                                                771,258                   456,417
District of Columbia..........................................................             68,204       318,260             258,678       43,041       429,891        190,378         23,192         23,107
                                           14,015,580                  8,911,920
Florida............................................................................     2,435,393     7,751,117           5,515,194    1,470,201     5,113,323      2,926,971        828,677      1,151,140

                                               9,179,227                 6,132,358
Georgia..........................................................................       1,707,428     5,701,293           4,181,869    1,139,058     2,931,538      1,722,785        517,768        546,396
                                               1,247,539                    804,909
Hawaii...........................................................................         199,225       765,134             554,483      136,781       373,038        194,347         48,497        109,367
                                               1,283,575                    826,238
Idaho..............................................................................       241,950       798,629             569,636      162,814       425,211        234,230         70,637         59,735
                                             14,700,330                  9,318,365
Illinois............................................................................    2,326,199     8,738,312           6,417,887    1,486,989     5,245,226      2,675,588        785,580        716,792
                                               6,891,491                 4,195,938
Indiana...........................................................................      1,690,337     4,143,020           2,836,124    1,176,860     2,373,445      1,164,100        484,107        375,026

                                             3,271,730                 2,206,690
Iowa..............................................................................       551,187      1,906,755           1,429,360     354,141      1,104,075        643,183        164,132        260,900
                                             2,963,326                 1,976,596
Kansas..........................................................................         383,812      1,661,540           1,305,827     242,145      1,092,448        615,234        130,754        209,338
                                             3,890,034                 2,594,077
Kentucky........................................................................         618,585      2,345,581           1,762,050     409,496      1,284,053        745,570        196,372        260,400
                                             4,293,656                 2,838,165
Louisiana........................................................................        743,888      2,601,684           1,914,949     511,336      1,384,760        790,201        190,738        307,212
                                             1,605,582                    987,801
Maine.............................................................................       332,942      1,053,067             703,724     230,209        474,866        239,860         70,398         77,649

                                          6,364,133                  4,071,511
Maryland........................................................................        1,296,028     3,874,590           2,737,881      905,503     2,189,499      1,248,857        366,881        300,044
                                          8,451,566                  5,381,594
Massachusetts................................................................           1,333,800     5,624,037           3,993,915    1,013,820     2,503,616      1,230,510        295,244        323,913
                                        13,561,716                   8,505,392
Michigan........................................................................        2,894,313     7,709,336           5,367,206    1,807,464     5,109,653      2,723,075        967,149        742,727
                                          6,299,355                  4,088,074
Minnesota......................................................................           982,735     3,825,732           2,831,585      687,430     1,942,294        979,943        240,819        531,329
                                          2,518,217                  1,611,337
Mississippi.....................................................................          408,266     1,524,728           1,117,927      273,291       810,371        433,010        112,853        183,118

                                           5,746,904                 3,821,833
Missouri........................................................................         760,080      3,459,281           2,597,929     497,576      1,913,563      1,057,827        225,389        374,060
                                              982,492                   624,118
Montana........................................................................          163,429        613,132             439,911     113,026        327,975        168,660         46,230         41,385
                                           1,854,375                 1,151,504
Nebraska.......................................................................          308,332      1,188,826             810,340     218,066        570,910        306,359         82,815         94,639
                                           1,880,148                 1,241,654
Nevada...........................................................................        348,000      1,114,489             821,367     233,014        695,694        392,437        107,504         69,965
                                           1,397,541                    870,908
New Hampshire...............................................................             204,633        902,062             648,393     146,526        445,733        203,135         51,195         49,746

                                       13,855,416                  8,748,199
New Jersey.....................................................................         2,137,032     8,244,717           5,841,529    1,339,706     5,041,897      2,710,572        663,151        568,802
                                         1,877,656                 1,176,872
New Mexico...................................................................             296,816     1,048,533             773,271      190,699       727,644        374,809         95,134        101,479
                                       29,292,023                19,471,935
New York.......................................................................         4,728,057    19,856,637          14,716,153    3,714,234     8,377,510      4,275,674        973,485      1,057,876
                                         7,690,395                 5,337,434
North Carolina.................................................................         1,181,111     4,854,623           3,691,918      812,151     2,356,589      1,451,186        319,281        479,183
                                            662,527                   414,760
North Dakota...................................................................           108,606       402,602             290,564       77,961       204,117        107,473         27,423         55,808

                                           13,112,226                  8,376,574
Ohio...............................................................................     2,326,806     7,497,388           5,408,834    1,433,283     4,889,221      2,656,816        795,005        725,617
                                             3,542,361                 2,083,156
Oklahoma.......................................................................           437,432     1,928,222           1,395,575      287,141     1,226,386        609,922        133,444        387,753
                                             3,871,479                 2,282,006
Oregon...........................................................................         884,090     2,288,931           1,493,155      548,285     1,433,944        722,311        278,381        148,604
                                           14,386,952                  9,023,844
Pennsylvania..................................................................          2,400,523     8,818,088           6,382,284    1,629,422     4,887,123      2,388,460        654,718        681,741
                                             1,324,635                    840,253
Rhode Island...................................................................           270,531       845,667             607,539      196,527       421,472        223,312         72,224         57,496

                                             4,123,825                 2,671,429
South Carolina.................................................................           722,331     2,426,139           1,793,608      442,777     1,418,846        750,010        243,551        278,840
                                                726,219                   466,577
South Dakota..................................................................            103,661       443,779             324,290       70,977       245,481        128,025         29,270         36,959
                                             4,944,404                 3,223,736
Tennessee.......................................................................          699,777     3,166,208           2,283,336      480,347     1,471,174        804,001        177,986        307,022
                                           24,697,690                17,470,944
Texas.............................................................................      2,486,391    15,018,072          11,921,077    1,586,013     8,307,904      5,009,339        769,324      1,371,714
                                             2,144,710                 1,346,293
Utah................................................................................      492,214     1,355,794             921,339      336,967       596,620        338,532        124,661        192,296

                                                869,156                   525,733
Vermont..........................................................................         133,083       555,740             377,974       95,083       283,821        138,715         36,133         29,595
                                             7,810,638                 5,224,017
Virginia...........................................................................     1,473,479     4,823,780           3,514,371      991,986     2,639,328      1,564,719        439,776        347,530
                                             6,455,036                 4,149,574
Washington.....................................................................         1,137,823     3,818,756           2,718,477      738,272     2,285,577      1,342,694        369,534        350,703
                                             2,100,766                 1,269,259
West Virginia...................................................................          516,244     1,271,988             854,634      341,537       672,003        352,487        151,842        156,775
                                             6,806,843                 4,117,732
Wisconsin.......................................................................        1,499,354     4,225,688           2,896,009    1,026,928     2,316,000      1,059,628        430,962        265,155
                                                685,155                   434,151
Wyoming.........................................................................          131,894       417,424             291,223       86,832       242,832        133,128         41,554         24,899

      1
       Includes amounts not shown separately.

    Note: See Appendix B for a description of state-specific reporting anomalies. Expenditure to other school systems are excluded from this table. Expenditure for adult education,
community services, and other nonelementary-secondary programs are included under "Total" current spending and "All other functions", but are excluded in the per pupil data displayed
in Tables 8, 11, 14, and 17.




          Annual Survey of Local Government Finances                                                                 6                                                             U.S. Census Bureau
Table 7.                   Support Services Expenditure for Public Elementary-Secondary School Systems
                           by Function and State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                                                                       Other and
                                                                                                           Instructional                                          Operation and                      nonspecified
          Geographic area
                                                                                       Pupil support                staff            General           School      maintenance              Pupil         support
                                                                      Total                 services   support services         administration   administration         of plant   transportation        services

                                                    109,339,373
 United States................................................................          15,703,121          14,560,627              6,424,166      18,267,266       30,964,382       13,334,160          10,085,651

                                                            1,319,053
Alabama........................................................................             183,028             160,056              114,647           256,742          352,646         175,685              76,249
                                                               417,637
Alaska...........................................................................            32,944              56,969               58,284            66,180          158,658          44,602                   -
                                                            1,573,568
Arizona...........................................................................          238,497             124,670               74,622           241,601          552,820         150,836             190,522
                                                               804,253
Arkansas........................................................................            107,263             104,269               83,649           138,471          224,576          96,233              49,792
                                                          12,815,849
California........................................................................        1,494,680           2,058,205              275,312         2,675,276        3,665,200         954,377           1,692,799

                                                             1,674,044
Colorado.........................................................................          169,794              188,722               65,291          286,976           408,808         131,942            422,511
                                                             1,634,888
Connecticut....................................................................            275,953              172,332              103,896          280,766           459,361         231,419            111,161
                                                                313,410
Delaware........................................................................            42,415               13,376                9,636           51,664            96,707          50,906             48,706
                                                                429,891
District of Columbia..........................................................              61,650              152,257               20,799           34,577            98,107          41,427             21,074
                                                             5,113,323
Florida............................................................................        701,299              850,237              148,339          853,191         1,507,976         591,863            460,418

                                                               2,931,538
Georgia..........................................................................          440,891              524,448              119,389          563,912           711,858         341,639            229,401
                                                                  373,038
Hawaii...........................................................................           89,758               46,736                8,896           73,414            98,311          21,965             33,958
                                                                  425,211
Idaho..............................................................................         69,837               51,323               31,464           76,882           115,720          59,796             20,189
                                                               5,245,226
Illinois............................................................................       866,147              583,463              484,318          772,732         1,496,421         629,369            412,776
                                                               2,373,445
Indiana...........................................................................         278,170              218,461              124,502          393,879           776,779         381,551            200,103

                                                              1,104,075
Iowa..............................................................................         211,138              160,539               96,700          174,332          272,361          108,771             80,234
                                                              1,092,448
Kansas..........................................................................           152,739              118,314              108,986          191,193          324,017          122,382             74,817
                                                              1,284,053
Kentucky........................................................................           146,218              195,004              112,012          219,595          335,078          190,255             85,891
                                                              1,384,760
Louisiana........................................................................          173,773              192,905               97,150          234,398          365,294          225,107             96,133
                                                                 474,866
Maine.............................................................................          49,821               48,326               33,149           91,899          152,176           71,666             27,829

                                                           2,189,499
Maryland........................................................................           275,873              335,542               65,456          435,910           600,650         315,970            160,098
                                                           2,503,616
Massachusetts................................................................              411,811              290,886              135,836          395,540           788,594         341,330            139,619
                                                           5,109,653
Michigan........................................................................           850,657              626,729              302,312          785,336         1,417,121         542,621            584,877
                                                           1,942,294
Minnesota......................................................................            197,217              317,173              169,626          248,030           499,410         331,683            179,155
                                                              810,371
Mississippi.....................................................................           103,755              103,560               77,393          139,945           240,148         102,053             43,517

                                                            1,913,563
Missouri........................................................................           259,917              244,121              169,333          336,375          538,600          263,483            101,734
                                                               327,975
Montana........................................................................             46,954               36,481               28,822           52,544           98,812           42,847             21,515
                                                               570,910
Nebraska.......................................................................             78,710               68,143               68,515           96,667          168,283           53,069             37,523
                                                               695,694
Nevada...........................................................................           68,812               73,981               30,212          135,101          181,542           76,240            129,806
                                                               445,733
New Hampshire...............................................................                90,272               39,092               47,826           78,357          118,740           60,340             11,106

                                                          5,041,897
New Jersey.....................................................................           1,147,919             427,440              382,438           727,990        1,356,007         727,736            272,367
                                                             727,644
New Mexico...................................................................               172,761              79,120               50,225           107,095          201,301          88,968             28,174
                                                          8,377,510
New York.......................................................................             927,349             804,691              566,361         1,201,403        2,498,627       1,613,518            765,561
                                                          2,356,589
North Carolina.................................................................             403,273             271,799              145,317           513,591          581,373         275,735            165,501
                                                             204,117
North Dakota...................................................................              23,184              19,187               31,590            31,232           55,928          29,056             13,940

                                                              4,889,221
Ohio...............................................................................        712,899              744,975              331,492          757,592         1,217,882         555,311            569,070
                                                              1,226,386
Oklahoma.......................................................................            201,152              124,589              111,330          182,424           382,588         116,191            108,112
                                                              1,433,944
Oregon...........................................................................          232,467              180,130               66,068          247,160           336,933         162,404            208,782
                                                              4,887,123
Pennsylvania..................................................................             676,164              525,097              426,518          613,339         1,405,371         767,741            472,893
                                                                 421,472
Rhode Island...................................................................             88,577               58,195               27,698           65,806           107,391          56,084             17,721

                                                              1,418,846
South Carolina.................................................................             246,519             239,397               51,132           246,879          352,940         174,400            107,579
                                                                 245,481
South Dakota..................................................................               39,274              28,081               24,593            37,281           68,609          25,823             21,820
                                                              1,471,174
Tennessee.......................................................................            160,638             272,638               95,540           253,389          454,586         167,668             66,715
                                                              8,307,904
Texas.............................................................................        1,201,872           1,322,617              405,721         1,360,124        2,601,844         666,542            749,184
                                                                 596,620
Utah................................................................................         70,982              84,132               21,107           124,719          189,816          65,522             40,342

                                                                283,821
Vermont..........................................................................           56,688               30,047               23,172           58,044           69,022           29,157             17,691
                                                             2,639,328
Virginia...........................................................................        367,646              456,088               75,730          461,374          759,419          346,734            172,337
                                                             2,285,577
Washington.....................................................................            388,437              314,488               94,639          388,061          589,076          251,294            259,582
                                                                672,003
West Virginia...................................................................            67,636               59,529               53,647          113,326          215,077          134,623             28,165
                                                             2,316,000
Wisconsin.......................................................................           307,455              334,980              158,596          353,980          624,646          300,054            236,289
                                                                242,832
Wyoming.........................................................................            40,236               27,087               14,880           40,972           71,172           28,172             20,313

  Note: See Appendix B for a description of state-specific reporting anomalies. Expenditure to other school systems are excluded from this table. Expenditure for adult education,
community services, and other nonelementary-secondary programs are also excluded.




         Annual Survey of Local Government Finances                                                                         7                                                       U.S. Census Bureau
Table 8. Per Pupil Amounts for Current Spending of Public Elementary-Secondary School Systems
         by State: 1999-00
(Dollars. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                        Current spending per pupil
                                                                        For selected objects                                                    For selected functions
                                                                                                               Instruction                                                  Support services
          Geographic area

                                                                    Salaries and          Employee             Salaries and     Employee                            Pupil            Staff      General         School
                                                      Total1              wages            benefits   Total1         wages       benefits           Total1        support          support administration administration

                                                  6,836                   4,500
 United States................................................................               1,149    4,214          3,078             773          2,334            335              311            137            390

                                                      5,601
Alabama........................................................................3,689           972    3,443          2,516             630          1,781            247              216            155            347
                                                      8,743                    5,240
Alaska...........................................................................            1,461    5,341          3,600             985          3,108            245              424            434            492
                                                      5,033                    3,323
Arizona...........................................................................             607    2,919          2,185             393          1,846            280              146             88            283
                                                      5,470                    3,545
Arkansas........................................................................               847    3,392          2,404             554          1,783            238              231            185            307
                                                      6,298                    4,153
California........................................................................           1,044    3,936          2,819             716          2,122            248              341             46            443

                                                       6,165                    4,010
Colorado.........................................................................              772    3,586          2,649             488          2,364            240               267            92            405
                                                       8,800
Connecticut.................................................................... 5,840        1,502    5,577          4,166           1,055          2,951            498               311           188            507
                                                       8,030
Delaware........................................................................4,929        1,402    4,964          3,519             996          2,778            376               119            85            458
                                                     10,836
District of Columbia..........................................................  6,450          964    4,459          3,656             608          6,075            871             2,152           294            489
                                                       5,691                    3,742
Florida............................................................................          1,023    3,255          2,316             617          2,147            294               357            62            358

                                                         6,417
Georgia.......................................................................... 4,310      1,200    4,007          2,939             801          2,060            310              369             84            396
                                                         6,487
Hawaii........................................................................... 4,331      1,072    4,117          2,983             736          2,007            483              251             48            395
                                                         5,218                    3,368
Idaho..............................................................................            986    3,255          2,322             664          1,733            285              209            128            313
                                                         7,185                    4,596
Illinois............................................................................         1,147    4,310          3,165             733          2,587            427              288            239            381
                                                         6,871
Indiana...........................................................................4,244      1,710    4,190          2,869           1,190          2,401            281              221            126            398

                                                        6,547                   4,437
Iowa..............................................................................           1,108    3,834          2,874             712          2,220            425              323            194            351
                                                        6,211
Kansas..........................................................................4,186          813    3,519          2,765             513          2,314            323              251            231            405
                                                        5,922
Kentucky........................................................................4,002          954    3,619          2,718             632          1,981            226              301            173            339
                                                        5,652                   3,751
Louisiana........................................................................              983    3,439          2,531             676          1,830            230              255            128            310
                                                        7,595                   4,721
Maine.............................................................................           1,591    5,033          3,363           1,100          2,269            238              231            158            439

                                                     7,496                    4,809
Maryland........................................................................             1,531    4,577          3,234           1,070          2,586            326              396             77            515
                                                     8,444
Massachusetts................................................................ 5,540          1,373    5,587          4,111           1,044          2,577            424              299            140            407
                                                     7,662                    4,929
Michigan........................................................................             1,677    4,468          3,110           1,047          2,961            493              363            175            455
                                                     7,051                    4,787
Minnesota......................................................................              1,151    4,480          3,316             805          2,274            231              371            199            290
                                                     5,014                    3,218
Mississippi.....................................................................               815    3,045          2,233             546          1,618            207              207            155            279

                                                      6,143                   4,181
Missouri........................................................................               831    3,784          2,842             544          2,093            284              267            185            368
                                                      6,214                   3,961
Montana........................................................................              1,037    3,892          2,792             717          2,082            298              232            183            333
                                                      6,422                   3,995
Nebraska.......................................................................              1,070    4,124          2,811             756          1,981            273              236            238            335
                                                      5,736                   3,813
Nevada...........................................................................            1,069    3,423          2,523             716          2,137            211              227             93            415
                                                      6,742
New Hampshire...............................................................  4,212            990    4,362          3,136             709          2,156            437              189            231            379

                                                  10,283                    6,785
New Jersey.....................................................................              1,658    6,053          4,531           1,039          3,911            890              332            297            565
                                                    5,748                   3,627
New Mexico...................................................................                  915    3,231          2,383             588          2,242            532              244            155            330
                                                  10,039                    6,743
New York.......................................................................              1,637    6,872          5,096           1,286          2,901            321              279            196            416
                                                    5,990                   4,183
North Carolina.................................................................                926    3,805          2,894             637          1,847            316              213            114            403
                                                    5,830                   3,679
North Dakota...................................................................                963    3,571          2,577             691          1,810            206              170            280            277

                                                        6,999                   4,561
Ohio...............................................................................          1,267    4,082          2,945             780          2,662            388              406            180            413
                                                        5,394
Oklahoma....................................................................... 3,322          698    3,075          2,226             458          1,956            321              199            178            291
                                                        7,027                   4,187
Oregon...........................................................................            1,622    4,161          2,740           1,006          2,631            427              330            121            453
                                                        7,824
Pennsylvania..................................................................  4,967        1,321    4,846          3,513             897          2,690            372              289            235            338
                                                        8,242
Rhode Island................................................................... 5,371        1,729    5,234          3,883           1,256          2,694            566              372            177            421

                                                        6,114
South Carolina................................................................. 4,006        1,083    3,638          2,690             664          2,128            370              359             77            370
                                                        5,521
South Dakota..................................................................  3,561          791    3,386          2,475             542          1,873            300              214            188            285
                                                        5,343
Tennessee.......................................................................3,519          764    3,456          2,492             524          1,606            175              298            104            277
                                                        6,145                   4,377
Texas.............................................................................             623    3,762          2,986             397          2,081            301              331            102            341
                                                        4,331                   2,803
Utah................................................................................         1,025    2,823          1,918             702          1,242            148              175             44            260

                                                       7,938                    5,028
Vermont..........................................................................            1,273    4,993          3,615             909          2,714            542              287            222            555
                                                       6,839                    4,607
Virginia...........................................................................          1,299    4,253          3,099             875          2,327            324              402             67            407
                                                       6,394
Washington..................................................................... 4,134        1,134    3,805          2,708             736          2,277            387              313             94            387
                                                       7,093
West Virginia...................................................................4,350        1,769    4,359          2,929           1,170          2,303            232              204            184            388
                                                       7,716
Wisconsin.......................................................................4,691        1,708    4,814          3,299           1,170          2,639            350              382            181            403
                                                       7,421
Wyoming.........................................................................4,714        1,432    4,532          3,162             943          2,636            437              294            162            445

      1
       Includes amounts not shown separately.

  Note: See Appendix B for a description of state-specific reporting anomalies. Expenditure to other school systems are excluded from this table. Expenditure for adult education,
community services, and other nonelementary-secondary programs are also excluded.




          Annual Survey of Local Government Finances                                                           8                                                                    U.S. Census Bureau
Table 9. Capital Outlay, Interest, and Intergovernmental Expenditure of Public School Systems
         by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                               Capital outlay
                                                                                                                   Equipment
     Geographic area
                                                                               Land and existing
                                               Total          Construction             structures          Instructional                     Other    Interest on debt   Intergovernmental

                                                        44,654,247
 United States................................................................         31,742,327   2,715,853    3,401,631               6,794,436         8,726,995             1,373,463

                                                                 663,903
Alabama........................................................................           518,722      9,486        59,941                  75,754            70,459                    -
                                                                 184,546
Alaska...........................................................................         132,670     32,811        11,467                   7,598            20,214                    -
                                                                 768,425
Arizona...........................................................................        551,483          (1)     112,517                 104,425           295,598                    -
                                                                 146,666
Arkansas........................................................................           48,757     16,609        30,265                  51,035            52,102                  758
                                                              5,849,441
California........................................................................      3,861,274    836,729       484,684                 666,754           411,471                5,899

                                                                  782,711
Colorado.........................................................................         585,585     31,177        54,700                 111,249           218,456                     -
                                                                  369,278
Connecticut....................................................................            57,164    234,739        35,793                  41,582           105,071                     -
                                                                    79,176
Delaware........................................................................           56,878          (1)      10,461                  11,837             8,404                     -
                                                                    87,549
District of Columbia..........................................................             67,563          (1)       8,531                  11,455                 -                     -
                                                               2,792,662
Florida............................................................................     2,055,880    156,102         8,027                 572,653           372,712                     -

                                                                 1,520,834
Georgia..........................................................................       1,164,404     53,827       101,040                 201,563           170,460                    -
                                                                    115,972
Hawaii...........................................................................          74,968      7,662        25,702                   7,640                 -                    -
                                                                    153,472
Idaho..............................................................................       115,913          (1)      18,363                  19,196            30,930                    -
                                                                 2,467,748
Illinois............................................................................    1,916,135          (1)     157,621                 393,992           489,036                    -
                                                                    841,171
Indiana...........................................................................        470,574     19,441        26,027                 325,129            43,131              525,225

                                                                   353,405
Iowa..............................................................................       221,868       6,166        48,416                  76,955            51,348                    -
                                                                   206,141
Kansas..........................................................................          67,260      15,533        53,475                  69,873            99,541                5,830
                                                                   515,109
Kentucky........................................................................         378,349       1,726       124,289                  10,745           105,829                    -
                                                                   414,669
Louisiana........................................................................        258,184      39,399        56,883                  60,203            97,168                    -
                                                                   143,112
Maine.............................................................................        47,887      50,758        14,771                  29,696            32,328                    -

                                                                760,810
Maryland........................................................................          570,216     16,255        45,177                 129,162            81,655                    -
                                                                533,702
Massachusetts................................................................             404,167          (1)      56,238                  73,297           203,095                    -
                                                             1,866,666
Michigan........................................................................        1,052,262    234,617        95,823                 483,964           535,815                    -
                                                                901,829
Minnesota......................................................................           732,903          (1)      49,473                 119,453           279,616               29,185
                                                                421,075
Mississippi.....................................................................          303,475          (1)      45,100                  72,500            57,182                    -

                                                                 756,817
Missouri........................................................................         491,310      56,622        67,215                 141,670           143,282                    -
                                                                   57,419
Montana........................................................................           34,112       2,217         7,610                  13,480            10,623                    -
                                                                 243,866
Nebraska.......................................................................          102,120      14,406        27,960                  99,380            37,158                  157
                                                                 428,541
Nevada...........................................................................        335,910      30,488        31,682                  30,461           128,119                    -
                                                                 130,011
New Hampshire...............................................................              88,341      18,697        12,705                  10,268            26,053                    -

                                                            1,320,024
New Jersey.....................................................................           933,331    140,312       108,007                 138,374           232,581               49,761
                                                               255,735
New Mexico...................................................................             152,626     39,637         9,784                  53,688            31,634                    -
                                                            3,266,115
New York.......................................................................         2,649,124     57,417       210,966                 348,608           852,053                    -
                                                            1,385,226
North Carolina.................................................................         1,040,896     84,588        79,373                 180,369           200,216                    -
                                                                 81,274
North Dakota...................................................................            46,104      3,020        10,696                  21,454             7,623                2,475

                                                                1,378,528
Ohio...............................................................................       901,220     27,776       153,875                 295,657           229,039               80,431
                                                                   286,261
Oklahoma.......................................................................           157,828     32,985        40,351                  55,097            42,614                    -
                                                                   391,189
Oregon...........................................................................         325,467          (1)      14,517                  51,205           123,368                    -
                                                                1,851,099
Pennsylvania..................................................................          1,592,939      4,762       111,637                 141,761           672,355               42,472
                                                                     30,587
Rhode Island...................................................................             9,680          (1)       7,977                  12,930            14,417                3,421

                                                                   716,110
South Carolina.................................................................           507,755     16,487        48,736                 143,132           109,648                4,115
                                                                   144,296
South Dakota..................................................................            102,800          (1)      23,137                  18,359            17,842                    -
                                                                   743,326
Tennessee.......................................................................          526,932     22,150        77,234                 117,010           117,000                    -
                                                                4,719,976
Texas.............................................................................      3,627,997    175,549       311,908                 604,522         1,087,423              475,591
                                                                   270,172
Utah................................................................................      145,639     30,170        31,547                  62,816            63,538                    -

                                                                    39,112
Vermont..........................................................................         17,992       2,152         8,957                  10,011            13,101                1,081
                                                               1,011,384
Virginia...........................................................................      729,125      35,257        94,652                 152,350           201,084                    -
                                                               1,048,059
Washington.....................................................................          783,362      53,799        51,556                 159,342           286,691                    -
                                                                  129,872
West Virginia...................................................................          36,021      36,061        27,306                  30,484             9,909                    -
                                                                  958,597
Wisconsin.......................................................................         652,318      65,629        84,125                 156,525           228,557              147,062
                                                                    70,579
Wyoming.........................................................................          36,837       2,635        13,334                  17,773             9,446                    -

      1
       Amounts are included in construction.

    Note: See Appendix B for a description of state-specific reporting anomalies. Expenditure to other school systems are excluded from this table.




          Annual Survey of Local Government Finances                                                   9                                                    U.S. Census Bureau
Table 10. Indebtedness and Debt Transactions of Public Elementary-Secondary School Systems
          by State: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                       1
                                                                                                                  Debt outstanding at end of fiscal year                       Debt transactions
                              Geographic area                                                                                                                           Long-term debt           Long-term debt
                                                                                                                   Total               Long-term           Short-term           issued                   retired

                                                                                                     178,366,236
 United States....................................................................................................                  173,144,559            5,221,677       24,965,052               12,713,922

                                                                                                              1,662,555
Alabama............................................................................................................                     1,662,555                  -           377,966                  89,109
                                                                                                                 495,341
Alaska...............................................................................................................                     495,341                  -           165,515                  42,772
                                                                                                              4,297,070
Arizona...............................................................................................................                  4,297,070                  -           413,953                 319,556
                                                                                                              1,167,642
Arkansas............................................................................................................                    1,150,396             17,246            27,502                  54,145
                                                                                                            11,454,533
California............................................................................................................                 11,454,533                  -         1,893,015                 510,924

                                                                                                               4,406,108
Colorado.............................................................................................................                   4,386,199             19,909           319,203                 194,296
                                                                                                               1,472,166
Connecticut........................................................................................................                     1,472,166                  -            53,324                 191,475
                                                                                                                  162,561
Delaware............................................................................................................                      162,561                  -            20,396                   4,679
District of Columbia.............................................................................................. -                            -                  -                 -                       -
                                                                                                               7,166,233
Florida................................................................................................................                 7,166,233                  -           581,636                 433,081

                                                                                                                 3,616,491
Georgia..............................................................................................................                   3,291,689            324,802           314,945                 343,521
Hawaii...............................................................................................................     -                     -                  -                 -                       -
                                                                                                                    603,731
Idaho..................................................................................................................                   599,920              3,811            22,164                  34,873
                                                                                                                 9,420,671
Illinois................................................................................................................                9,294,878            125,793         1,249,708                 632,237
                                                                                                                 1,190,802
Indiana...............................................................................................................                    712,614            478,188           245,710                  74,037

                                                                                                               1,117,168
Iowa..................................................................................................................                  1,098,043             19,125           194,024                  82,328
                                                                                                               2,056,161
Kansas..............................................................................................................                    2,043,086             13,075           279,192                 110,950
                                                                                                               1,911,028
Kentucky............................................................................................................                    1,911,028                  -           233,801                  90,851
                                                                                                               2,085,271
Louisiana............................................................................................................                   2,085,271                  -           167,871                 123,988
                                                                                                                  550,770
Maine.................................................................................................................                    550,770                  -            46,644                  78,246

                                                                                                            1,528,283
Maryland............................................................................................................                    1,527,937                346            45,775                 114,770
                                                                                                            3,376,142
Massachusetts....................................................................................................                       3,376,142                  -           409,685                 220,482
                                                                                                          12,009,245
Michigan............................................................................................................                   11,517,692            491,553         1,285,157                 522,590
                                                                                                            6,106,833
Minnesota..........................................................................................................                     5,891,514            215,319           626,949                 272,518
                                                                                                            1,215,914
Mississippi.........................................................................................................                    1,215,914                  -            58,442                  76,813

                                                                                                             2,961,024
Missouri............................................................................................................                    2,939,894             21,130           398,120                 142,047
                                                                                                                221,308
Montana............................................................................................................                       221,308                  -            21,805                  19,768
                                                                                                                778,741
Nebraska...........................................................................................................                       778,741                  -           124,390                  79,204
                                                                                                             2,428,038
Nevada...............................................................................................................                   2,428,038                  -           467,400                  96,743
New Hampshire...................................................................................................564,122                   564,122                  -            92,350                  50,815

                                                                                                           4,780,521
New Jersey.........................................................................................................                     4,686,387             94,134           633,963                 236,092
                                                                                                              737,037
New Mexico.......................................................................................................                         737,037                  -           174,565                  82,265
                                                                                                         16,093,789
New York...........................................................................................................                    14,450,297          1,643,492         1,943,832                 732,531
                                                                                                           3,337,032
North Carolina.....................................................................................................                     3,337,032                  -           479,730                 223,004
                                                                                                              146,693
North Dakota.......................................................................................................                       134,821             11,872             8,789                  11,379

                                                                                                               4,984,712
Ohio...................................................................................................................                 4,588,424            396,288           759,414                  303,463
                                                                                                                  859,192
Oklahoma...........................................................................................................                       859,192                  -           189,980                  167,810
                                                                                                               2,403,552
Oregon...............................................................................................................                   2,403,552                  -           337,777                  160,256
                                                                                                             14,929,245
Pennsylvania......................................................................................................                     14,906,459             22,786         1,745,569                1,080,742
                                                                                                                  245,337
Rhode Island.......................................................................................................                       245,337                  -                 -                   28,473

                                                                                                               2,620,173
South Carolina.....................................................................................................                     2,620,173                  -           585,131                 326,439
South Dakota......................................................................................................375,426                 375,426                  -            46,014                  19,735
                                                                                                               2,726,440
Tennessee...........................................................................................................                    2,726,440                  -           487,535                 145,795
                                                                                                             21,584,399
Texas.................................................................................................................                 20,971,117            613,282         3,507,292                 964,565
                                                                                                               1,242,521
Utah....................................................................................................................                1,242,521                  -           115,950                  86,645

                                                                                                                  235,519
Vermont..............................................................................................................                     229,325              6,194            41,941                   19,255
                                                                                                               4,059,563
Virginia...............................................................................................................                 4,059,563                  -           523,178                  290,531
                                                                                                               5,683,303
Washington.........................................................................................................                     5,683,303                  -           398,253                  279,699
                                                                                                                  187,464
West Virginia.......................................................................................................                      187,464                  -            14,500                   25,856
                                                                                                               4,933,591
Wisconsin...........................................................................................................                    4,230,259            703,332         2,821,192                2,502,618
                                                                                                                  174,775
Wyoming.............................................................................................................                      174,775                  -            13,805                   19,951

    1
     Minor amounts of short-term indebtedness incurred by independent school systems are included in the long-term indebtedness figures and are not separately identifiable.
Short-term indebtedness of dependent school systems in many cases cannot be distinguished from the total indebtedness of their parent government.




        Annual Survey of Local Government Finances                                                                                10                                                      U.S. Census Bureau
Table 11. States Ranked According to Per Pupil Elementary-Secondary Public School System Finance
          Amounts: 1999-00
(Dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                        Elementary-secondary revenue                                                                                         Current spending for selected categories
                                                                                                                                                                  Instruction
        Rank
                                               From Federal             From state               From local                                                             Salaries           Benefits                           General                   School
                                  Total               Sources               sources                 sources                     Total1                   Total1                    only                    only       administration        administration

                  US.......... 7,982 US..........         569 US.......... 3,974 US.......... 3,439 US.......... 6,836 US.......... 4,214 US.......... 3,078 US..........                                  773 US..........       137 US..........        390

         1        DC.......... 12,456     DC.......... 2,612 VT.......... 6,802 DC..........            9,844   DC..........    10,836   NY..........    6,872    NY..........    5,096 NY.......... 1,286 AK..........           434   NJ..........      565
         2        NJ.......... 11,742     AK.......... 1,485 HI.......... 6,711 NJ..........            6,566   NJ..........    10,283   NJ..........    6,053    NJ..........    4,531 RI.......... 1,256 NJ..........           297   VT..........      555
         3        NY.......... 10,992     NM..........   913 DE.......... 6,349 CT..........            5,873   NY..........    10,039   MA..........    5,587    CT..........    4,166 IN.......... 1,190 DC..........           294   MD..........      515
         4        CT.......... 10,446     ND..........   860 MI.......... 5,762 NY..........            5,554   CT..........     8,800   CT..........    5,577    MA..........    4,111 WV.......... 1,170 ND..........           280   CT..........      507
         5        AK.......... 9,773      MT..........   831 AK.......... 5,761 MA..........            5,131   AK..........     8,743   AK..........    5,341     RI..........   3,883 WI.......... 1,170 IL..........           239   AK..........      492

         6        MA..........    9,669   SD..........    809   MN..........    4,994 PA.......... 4,998 MA.......... 8,444 RI..........                 5,234    DC..........    3,656   ME..........    1,100   NE..........    238   DC..........      489
         7        DE..........    9,514   MS..........    737   WI..........    4,890 MD.......... 4,962 RI.......... 8,242 ME..........                 5,033    VT..........    3,615   MD..........    1,070   PA..........    235   DE..........      458
         8         RI..........   9,317   LA..........    735   NM..........    4,842 RI.......... 4,890 DE.......... 8,030 VT..........                 4,993    AK..........    3,600   CT..........    1,055   NH..........    231    MI..........     455
         9        VT..........    9,054   WV..........    720   WA..........    4,795 IL.......... 4,697 VT.......... 7,938 DE..........                 4,964    DE..........    3,519    MI..........   1,047   KS..........    231   OR..........      453
        10        PA..........    8,954   WY..........    717   NY..........    4,767 OH.......... 4,315 PA.......... 7,824 PA..........                 4,846    PA..........    3,513   MA..........    1,044   VT..........    222   WY..........      445

        11        MI..........    8,904 HI..........      684   NJ..........    4,726   NE..........    4,312   WI..........     7,716   WI..........    4,814    ME..........    3,363   NJ.......... 1,039 MN..........         199   CA..........      443
        12       WI..........     8,884 NY..........      671   AR..........    4,714   ME..........    4,099    MI..........    7,662   MD..........    4,577    MN..........    3,316   OR.......... 1,006 NY..........         196   ME..........      439
        13       MD..........     8,757 CA..........      667   WV..........    4,679   VA..........    3,988   ME..........     7,595   WY..........    4,532    WI..........    3,299   DE..........   996 IA..........         194    RI..........     421
        14       WY..........     8,531 KY..........      659   KS..........    4,663   CO..........    3,785   MD..........     7,496   MN..........    4,480    MD..........    3,234   AK..........   985 SD..........         188   NY..........      416
        15        IN..........    8,515 IL..........      633   NC..........    4,622    IN..........   3,734   WY..........     7,421    MI..........   4,468     IL..........   3,165   WY..........   943 CT..........         188   NV..........      415

        16         IL..........   8,458   AZ..........    627   OR..........    4,508   WI..........    3,589    IL..........    7,185   DC..........    4,459    WY..........    3,162   VT..........     909    AR..........    185   OH..........      413
        17        MN..........    8,341   VT..........    622   CA..........    4,451   GA..........    3,568   WV..........     7,093   NH..........    4,362    NH..........    3,136   PA..........     897    MO..........    185   MA..........      407
        18        OH..........    8,273   DE..........    616   WY..........    4,434   TX..........    3,495   MN..........     7,051   WV..........    4,359     MI..........   3,110   VA..........     875    WV..........    184   VA..........      407
        19        ME..........    8,237   TX..........    603    IN..........   4,350   SD..........    3,473   OR..........     7,027    IL..........   4,310    VA..........    3,099   MN..........     805    MT..........    183   CO..........      405
        20        OR..........    7,951   OK..........    602   NV..........    4,234   WY..........    3,380   OH..........     6,999   VA..........    4,253    TX..........    2,986   GA..........     801    WI..........    181   KS..........      405

        21       GA..........     7,868   MI..........    597   NH..........    4,185   MO..........    3,378 IN.......... 6,871 IN..........            4,190     HI..........   2,983 OH..........       780 OH..........       180 WI..........        403
        22       VA..........     7,739   FL..........    587   CT..........    4,150   ND..........    3,308 VA.......... 6,839 OR..........            4,161    OH..........    2,945 NE..........       756 OK..........       178 NC..........        403
        23       WV..........     7,683   AL..........    575   AL..........    4,055    IA..........   3,213 NH.......... 6,742 NE..........            4,124    GA..........    2,939 HI..........       736 RI..........       177 IN..........        398
        24       NE..........     7,661   AR..........    565   MA..........    4,042    FL..........   3,089 IA.......... 6,547 HI..........            4,117    WV..........    2,929 WA..........       736 MI..........       175 GA..........        396
        25        HI..........    7,559   PA..........    563   KY..........    4,031   MT..........    3,047 HI.......... 6,487 OH..........            4,082    NC..........    2,894 IL..........       733 KY..........       173 HI..........        395

        26       WA..........     7,540   SC..........    550 RI.......... 3,905 MN.......... 2,960             NE..........     6,422   GA..........    4,007 IA.......... 2,874 MT..........             717    WY..........    162   WV..........      388
        27       CA..........     7,510   WA..........    542 GA.......... 3,800 OR.......... 2,950             GA..........     6,417   CA..........    3,936 IN.......... 2,869 CA..........             716    ME..........    158   WA..........      387
        28        IA..........    7,428   NE..........    528 IA.......... 3,779 NH.......... 2,939             WA..........     6,394   MT..........    3,892 MO.......... 2,842 NV..........             716    NM..........    155    IL..........     381
        29       KS..........     7,402    RI..........   522 FL.......... 3,697 AZ.......... 2,859             CA..........     6,298    IA..........   3,834 CA.......... 2,819 IA..........             712    AL..........    155   NH..........      379
        30       NH..........     7,388   TN..........    504 ME.......... 3,638 SC.......... 2,841             MT..........     6,214   NC..........    3,805 NE.......... 2,811 NH..........             709    MS..........    155   SC..........      370

        31         FL..........   7,373   GA..........    500   SC..........    3,630   TN..........    2,646   KS..........     6,211   WA..........    3,805    MT..........    2,792   UT..........     702 MA..........       140   MO..........      368
        32        MO..........    7,246   ME..........    499    ID..........   3,621   DE..........    2,549   CO..........     6,165   MO..........    3,784    KS..........    2,765   ND..........     691 LA..........       128    FL..........     358
        33        TX..........    7,222   MA..........    495   OH..........    3,499   MI..........    2,546   TX..........     6,145   TX..........    3,762    OR..........    2,740   LA..........     676 ID..........       128    IA..........     351
        34        CO..........    7,103   OR..........    493   OK..........    3,449   AK..........    2,528   MO..........     6,143   SC..........    3,638    KY..........    2,718   SC..........     664 IN..........       126   AL..........      347
        35        NC..........    7,103   NC..........    488   PA..........    3,393   LA..........    2,466   SC..........     6,114   KY..........    3,619    WA..........    2,708    ID..........    664 OR..........       121   TX..........      341

        36        SC..........    7,021   MD..........    483   MO..........    3,389   CA..........    2,392   NC..........     5,990   CO..........    3,586    SC..........    2,690   NC..........     637    NC..........    114   KY..........      339
        37        MT..........    6,970   MO..........    479   VA..........    3,317   NV..........    2,334   KY..........     5,922   ND..........    3,571    CO..........    2,649   KY..........     632    TN..........    104   PA..........      338
        38        NV..........    6,906   KS..........    469   MD..........    3,312   WV..........    2,284   ND..........     5,830   KS..........    3,519    ND..........    2,577   AL..........     630    TX..........    102   NE..........      335
        39        ND..........    6,856   OH..........    459   UT..........    3,139   KS..........    2,270   NM..........     5,748   TN..........    3,456    LA..........    2,531   FL..........     617    WA..........     94   MT..........      333
        40        NM..........    6,753   NJ..........    449    IL..........   3,129   WA..........    2,203   NV..........     5,736   AL..........    3,443    NV..........    2,523   DC..........     608    NV..........     93   NM..........      330

        41        KY..........    6,678 ID..........      448   TX..........    3,124   OK..........    2,170   FL..........     5,691   LA..........    3,439    AL..........    2,516   NM..........     588    CO..........     92    ID..........     313
        42        AL..........    6,593 IA..........      436   LA..........    3,122   NC..........    1,993   LA..........     5,652   NV..........    3,423    TN..........    2,492   AR..........     554    AZ..........     88   LA..........      310
        43        SD..........    6,589 VA..........      434   MT..........    3,092   KY..........    1,988   AL..........     5,601   AR..........    3,392    SD..........    2,475   MS..........     546    DE..........     85   AR..........      307
        44        AZ..........    6,396 IN..........      431   MS..........    3,004   AL..........    1,963   SD..........     5,521   SD..........    3,386    AR..........    2,404   MO..........     544    GA..........     84   OK..........      291
        45        LA..........    6,323 CT..........      423   CO..........    2,942    ID..........   1,846   AR..........     5,470    ID..........   3,255    NM..........    2,383   SD..........     542    MD..........     77   MN..........      290

        46        AR..........    6,285   WI..........    404   AZ..........    2,910   UT..........    1,766   OK..........     5,394    FL..........   3,255     ID..........   2,322   TN..........     524    SC..........     77   SD..........      285
        47        OK..........    6,222   UT..........    395   NE..........    2,820   MS..........    1,731   TN..........     5,343   NM..........    3,231    FL..........    2,316   KS..........     513    VA..........     67   AZ..........      283
        48         ID..........   5,915   MN..........    387   ND..........    2,689   VT..........    1,629    ID..........    5,218   OK..........    3,075    MS..........    2,233   CO..........     488    FL..........     62   MS..........      279
        49        TN..........    5,802   CO..........    376   TN..........    2,652   AR..........    1,006   AZ..........     5,033   MS..........    3,045    OK..........    2,226   OK..........     458     HI..........    48   ND..........      277
        50        MS..........    5,472   NV..........    338   SD..........    2,308   NM..........      998   MS..........     5,014   AZ..........    2,919    AZ..........    2,185   TX..........     397    CA..........     46   TN..........      277
        51        UT..........    5,300   NH..........    264   DC..........        -    HI..........     165   UT..........     4,331   UT..........    2,823    UT..........    1,918   AZ..........     393    UT..........     44   UT..........      260

    1
     Includes amounts not shown separately.

   Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and expenditure to other school systems are excluded to avoid double counting. Expenditure for adult
education, community services, and other nonelementary-secondary programs are also excluded. Some data appear under local sources for Hawaii's state-operated school system for consistency with
data presented for all other school systems.




        Annual Survey of Local Government Finances                                                                    11                                                                                            U.S. Census Bureau
Table 12. States Ranked According to Relation of Elementary-Secondary Public School System Finance
          Amounts to $1,000 Personal Income: 1999-00
(Dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                        Elementary-secondary revenue                                                                                           Current spending for selected categories
                                                                                                                                                                    Instruction
        Rank
                                               From Federal              From state               From local                                                              Salaries           Benefits                         General                    School
                                  Total               sources                sources                 sources                     Total1                   Total1                    only                   only       administration         administration

                  US.......... 48.05 US..........         3.43 US.......... 23.92 US.......... 20.70 US.......... 41.27 US.......... 25.48 US.......... 18.53 US..........                                 4.66 US..........       .82 US..........        2.35

         1       AK..........     74.19   AK.......... 11.27 VT.......... 46.27 DC.......... 33.67               AK..........    66.37    AK..........    40.54    AK..........    27.33   WV..........    9.02   AK..........    3.29   VT..........      3.78
         2       WY..........     62.07   DC.......... 8.93 AK.......... 43.73 NJ.......... 29.24                VT..........    56.19    VT..........    36.16    VT..........    24.59    IN..........   7.57   ND..........    2.14   AK..........      3.74
         3       VT..........     61.59   NM.......... 7.79 NM.......... 41.32 ME.......... 27.82                WV..........    54.64    ME..........    34.16    NY..........    23.86   AK..........    7.48   KS..........    1.53   WY..........      3.24
         4       WV..........     59.18   MT.......... 6.74 HI.......... 38.20 NE.......... 27.58                WY..........    53.99    WV..........    33.58    WY..........    23.00   ME..........    7.47   NE..........    1.52   WV..........      2.99
         5       NM..........     57.63   ND.......... 6.56 AR.......... 37.46 PA.......... 26.47                ME..........    51.55    WY..........    32.97    ME..........    22.83   WI..........    7.19   VT..........    1.51   ME..........      2.98

         6        MT..........    56.49   MS..........    6.44 WV.......... 36.04 RI.......... 26.28 MT..........                50.37    NY..........    32.20    MT..........    22.63 WY..........      6.86   MT..........    1.48    MI..........     2.83
         7        ME..........    55.91   SD..........    5.77 MI.......... 35.85 NY.......... 26.01 NM..........                49.06    MT..........    31.54    WV..........    22.56 UT..........      6.79   AR..........    1.47   NM..........      2.82
         8         MI..........   55.41   LA..........    5.57 WY.......... 32.26 OH.......... 25.93 MI..........                47.68    WI..........    29.59    TX..........    22.14 RI..........      6.75   OK..........    1.44   OR..........      2.76
         9        WI..........    54.60   WV..........    5.55 ID.......... 31.08 TX.......... 25.91 WI..........                47.43     RI..........   29.05     RI..........   20.87 MI..........      6.52   WV..........    1.42   MT..........      2.70
        10         IN..........   54.19   WY..........    5.22 KS.......... 30.93 ND.......... 25.25 NJ..........                47.32    NJ..........    28.48    NM..........    20.34 VT..........      6.19   MS..........    1.35   CA..........      2.70

        11        TX..........    53.55   OK..........    4.90   DE..........    30.89   CT..........    25.22 NY.......... 47.03 ID.......... 27.94               WI..........    20.28   OR..........    6.12 SD..........      1.34   SC..........      2.70
        12        GA..........    52.57   KY..........    4.64   UT..........    30.40    IL..........   25.21 TX.......... 45.56 TX.......... 27.90               NJ..........    20.18   NY..........    6.02 NJ..........      1.32    ID..........     2.69
        13        ND..........    52.33   AR..........    4.49   WI..........    30.06   MD..........    25.02 RI.......... 45.22 MI.......... 27.80                ID..........   19.93   MT..........    5.81 NM..........      1.32   KS..........      2.69
        14        NJ..........    52.29   TX..........    4.47   AL..........    29.90   SD..........    24.79 ID.......... 44.79 NM.......... 27.58               ND..........    19.67    ID..........   5.70 IA..........      1.32   GA..........      2.65
        15        NY..........    51.47   AZ..........    4.44   NC..........    29.65   MT..........    24.70 SC.......... 44.57 UT.......... 27.33               GA..........    19.64   MD..........    5.39 IL..........      1.28   MD..........      2.60

        16        UT..........    51.32   AL..........    4.24   MN..........    29.01   WY..........    24.59 ND.......... 44.50 ND.......... 27.25 SC..........                  19.60   GA..........    5.35   NH..........    1.28   NC..........      2.58
        17        SC..........    51.17   VT..........    4.23   KY..........    28.39   GA..........    23.84 IA.......... 44.29 AR.......... 26.98 MS..........                  19.52   ND..........    5.28   PA..........    1.24   AL..........      2.56
        18         ID..........   50.77   CA..........    4.06   OK..........    28.06    IN..........   23.76 OK.......... 43.88 GA.......... 26.78 IA..........                  19.45   LA..........    5.12   KY..........    1.22    IN..........     2.54
        19        OK..........    50.62   SC..........    4.01    IN..........   27.68   MA..........    22.71 MS.......... 43.83 IN.......... 26.67 MI..........                  19.36   NM..........    5.02   WY..........    1.18   TX..........      2.53
        20         IA..........   50.26    HI..........   3.89   WA..........    27.51   VA..........    22.09 IN.......... 43.72 MS.......... 26.62 MN..........                  19.26   DE..........    4.85   MO..........    1.17   NJ..........      2.51

        21         RI..........   50.08 ID..........      3.85   OR..........    27.42   WI..........    22.06   AR..........    43.50    SC..........    26.52    LA..........    19.17   VA..........    4.85 MN..........      1.15   UT..........      2.51
        22        AR..........    49.95 UT..........      3.82   CA..........    27.11    IA..........   21.74   OR..........    42.97    NE..........    26.38    KY..........    19.15   SC..........    4.84 AL..........      1.14   OH..........      2.48
        23        OH..........    49.71 MI..........      3.72   SC..........    26.46   MO..........    21.41   GA..........    42.88    LA..........    26.05    AR..........    19.11   NE..........    4.84 WI..........      1.11   WI..........      2.48
        24        KS..........    49.09 IL..........      3.40   MS..........    26.26   CO..........    20.95   LA..........    42.81    MN..........    26.02    PA..........    18.60    IA..........   4.82 ID..........      1.10   MS..........      2.44
        25        NE..........    49.00 ME..........      3.39    IA..........   25.57   SC..........    20.71   OH..........    42.06     IA..........   25.94    UT..........    18.58   MS..........    4.77 MI..........      1.09   AR..........      2.44

        26        AL..........    48.62   NE..........    3.38   GA..........    25.39   AZ..........    20.26   UT..........    41.93    PA..........    25.70    NC..........    18.56   PA..........    4.75   OH..........    1.08   NV..........      2.41
        27        MN..........    48.45   GA..........    3.34   MT..........    25.06   AK..........    19.19   KY..........    41.71    MA..........    25.62    AL..........    18.55   OH..........    4.69   ME..........    1.08   KY..........      2.39
        28        OR..........    48.36   FL..........    3.33   ME..........    24.70   LA..........    18.68   PA..........    41.47    OR..........    25.54    KS..........    18.34   MN..........    4.67   DC..........    1.01    IA..........     2.37
        29        LA..........    47.89   TN..........    3.29   NV..........    24.56   OR..........    17.94   AL..........    41.32    KY..........    25.49     IN..........   18.25   AL..........    4.64   LA..........     .96   OK..........      2.37
        30        MS..........    47.84   NY..........    3.14   LA..........    23.64   OK..........    17.65   KS..........    41.19    AL..........    25.40    MA..........    18.19   NJ..........    4.63    RI..........    .93   LA..........      2.35

        31        PA..........    47.41   NC..........    3.13   TX..........    23.17   WV..........    17.59   NE..........    41.08    OK..........    25.02    OK..........    18.11   MA..........    4.62   NY..........     .93 MO..........        2.33
        32        KY..........    47.03   KS..........    3.11   NH..........    23.15    FL..........   17.52   MN..........    40.95    CT..........    24.73    MO..........    18.01   CT..........    4.53   CT..........     .79 RI..........        2.26
        33        SD..........    47.03   WA..........    3.11   NY..........    22.32   TN..........    17.28   DE..........    39.58    DE..........    24.66    NE..........    17.98   KY..........    4.45    IN..........    .77 VA..........        2.25
        34        DE..........    46.29   MO..........    3.04   MO..........    21.48   MN..........    17.19   SD..........    39.41    OH..........    24.53    CT..........    17.89   AR..........    4.40   TX..........     .76 HI..........        2.25
        35        MO..........    45.92   DE..........    3.00   NJ..........    21.05   UT..........    17.10   MO..........    38.93    NC..........    24.40    OH..........    17.70   CA..........    4.36   OR..........     .72 CO..........        2.24

        36        CA..........    45.74 OR..........      3.00   OH..........    21.02 NH.......... 16.26 IL.......... 38.57 SD..........                 24.17    SD..........    17.66 WA..........      4.22   NC..........     .68   DE..........      2.23
        37        NC..........    45.56 PA..........      2.98    RI..........   20.99 ID.......... 15.85 CT.......... 38.57 NH..........                 24.14    NH..........    17.35 HI..........      4.19   TN..........     .67   WA..........      2.22
        38         IL..........   45.40 IA..........      2.95   FL..........    20.97 MI.......... 15.84 CA.......... 38.43 CA..........                 24.04    CA..........    17.17 NV..........      4.15   AZ..........     .63   CT..........      2.18
        39        AZ..........    45.31 RI..........      2.81   AZ..........    20.61 MS.......... 15.13 NC.......... 38.42 MO..........                 23.98    VA..........    17.17 NC..........      4.08   MA..........     .62   NE..........      2.15
        40        CT..........    44.86 OH..........      2.76   ND..........    20.52 KS.......... 15.06 MA.......... 38.26 VA..........                 23.56    DE..........    17.12 IL..........      3.94   GA..........     .56   ND..........      2.11

        41       MD..........     44.16    IN..........   2.74   VA..........    18.37   CA..........    14.57   VA..........    37.88 HI.......... 23.43 IL.......... 16.99               NH..........    3.92   SC..........     .56   NH..........      2.10
        42       WA..........     43.26   WI..........    2.48   NE..........    18.04   AL..........    14.47   MD..........    37.80 KS.......... 23.34 HI.......... 16.98               SD..........    3.87   WA..........     .55    IL..........     2.05
        43        HI..........    43.02   MD..........    2.44   PA..........    17.97   KY..........    14.00   NH..........    37.30 IL.......... 23.13 OR.......... 16.66               OK..........    3.73   NV..........     .55   FL..........      2.03
        44       VA..........     42.87   VA..........    2.40   MA..........    17.89   NV..........    13.54   DC..........    37.20 MD.......... 23.08 MD.......... 16.31                FL..........   3.50   CO..........     .50   SD..........      2.03
        45       MA..........     42.78   MN..........    2.25   CT..........    17.82   NC..........    12.78    HI..........   37.18 TN.......... 22.58 TN.......... 16.28               MO..........    3.45   UT..........     .44   AZ..........      2.01

        46        DC..........    42.61   MA..........    2.19   TN..........    17.33   WA.......... 12.64 WA.......... 36.68 WA.......... 21.83 WA..........                     15.54   TN..........    3.43   DE..........     .42   NY..........      1.95
        47        FL..........    41.83   CO..........    2.08    IL..........   16.79   DE.......... 12.40 AZ.......... 35.66 AZ.......... 20.68 AZ..........                     15.48   KS..........    3.40   MD..........     .38   TN..........      1.81
        48        NH..........    40.88   NJ..........    2.00   MD..........    16.70   VT.......... 11.08 TN.......... 34.91 NV.......... 19.86 CO..........                     14.66   TX..........    2.95   VA..........     .37   MA..........      1.80
        49        NV..........    40.06   NV..........    1.96   SD..........    16.47   NM.......... 8.52 CO.......... 34.12 CO.......... 19.85 NV..........                      14.63   AZ..........    2.78   FL..........     .32   PA..........      1.79
        50        CO..........    39.31   CT..........    1.82   CO..........    16.28   AR.......... 8.00 NV.......... 33.28 FL.......... 18.46 FL..........                      13.14   CO..........    2.70   CA..........     .23   MN..........      1.69
        51        TN..........    37.90   NH..........    1.46   DC..........        -    HI..........  .97 FL.......... 32.29 DC.......... 15.39 DC..........                     12.50   DC..........    2.08    HI..........    .22   DC..........      1.67

    1
     Includes amounts not shown separately.

   Note: See Appendix B for a description of state-specific reporting anomalies. Revenue from and expenditure to other school systems are excluded to avoid double counting. Expenditure for adult
education, community services, and other nonelementary-secondary programs are also excluded. Some data appear under local sources for Hawaii's state-operated school system for consistency with
data presented for all other school systems.




        Annual Survey of Local Government Finances                                                                     12                                                                                           U.S. Census Bureau
Table 13. Public School System Finances for Elementary-Secondary Education by Enrollment-Size
          Groups: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                 School systems with enrollment of:
                     Item                                All school       50,000 or           25,000 to        15,000 to             7,500 to       5,000 to                  3,000 to         under
                                                           systems             more             49,999            24,999              14,999           7,499                     4,999          3,000

                                                                            46,850,889
Fall Enrollment, 1999.....................................................................             9,446,821    5,440,884      4,639,505    6,793,349    4,362,162      5,510,579     10,657,589

                                                                              373,961,479
Elementary-secondary revenue................................................................... 75,639,764         41,429,519     34,085,131   53,288,851   35,346,171     44,531,054     89,640,989
    From Federal sources....................................................... 26,672,296       6,683,276          3,026,785      2,204,056    3,453,193    1,967,700      2,593,771      6,743,515
        Through state.......................................................... 24,147,348       6,188,956          2,801,338      2,048,425    3,055,984    1,799,700      2,353,141      5,899,804
            Child nutrition programs.......................................       6,439,934      1,758,168            836,786        619,285      843,736      511,129        647,831      1,222,999
                                                                                  7,922,675      2,039,262
            Other and nonspecified..................................................................                  828,136        564,209      944,396      550,075        781,464      2,215,133
                                                                                  2,524,948
        Direct.........................................................................              494,320          225,447        155,631      397,209      168,000        240,630        843,711

                                                                                186,191,263
      From state sources..........................................................                    36,330,446   21,707,295     18,609,807   26,885,691   16,523,973     20,938,053     45,195,998
          General formula assistance....................................        127,260,527           22,385,111   14,314,116     13,089,952   18,696,189   11,583,965     14,818,222     32,372,972
          Compensatory programs.........................................            3,271,334            455,870      612,802        436,605      546,601      307,120        310,366        601,971
          Handicapped programs..........................................          10,191,554           2,162,322    1,254,459        891,687    1,413,523      807,362      1,098,660      2,563,541
          Staff improvement programs....................................            2,385,869            455,483      301,079        215,775      415,573      235,333        290,070        472,556
          Vocational programs........................................... 1,260,979                       283,658      143,614        129,111      168,644       86,596        101,327        348,029
          Capital outlay/debt service.......................................        5,801,691          1,052,387      837,123        734,189      805,334      506,824        684,449      1,181,385
                                                                                    3,549,813
          Transportation..............................................................                   603,015      377,464        348,943      500,015      325,964        419,864        974,548
                                                                                  24,834,547
          Other..........................................................................              7,752,429    3,066,531      2,077,244    3,230,444    1,863,290      2,221,194      4,623,417
          Payments on behalf of LEA.....................................            6,423,481          1,017,776      723,393        604,680      967,016      671,365        843,943      1,595,308
                                                                                    1,211,468
          Nonspecified...............................................................                    162,395       76,715         81,622      142,352      136,154        149,958        462,272

                                                                                161,097,919
      From local sources............................................................                  32,626,042   16,695,439     13,271,267   22,949,967   16,854,497     20,999,230     37,701,476
          Taxes1..........................................................................
                                                                                106,495,047           16,749,762   11,156,391      8,889,149   16,060,925   12,308,095     14,752,769     26,577,956
              Property taxes................................................... 102,010,967           15,634,531   10,661,573      8,472,114   15,443,562   11,835,406     14,157,709     25,806,072
          Contribution from parent government.........................            27,412,064          11,518,171    2,417,130      1,772,210    3,188,104    2,004,680      3,051,776      3,459,993
          From other local governments.....................................         3,832,689            578,543      398,384        340,766      314,061      256,505        521,062      1,423,368
                                1
          Current charges ......................................................    9,662,870          1,459,304    1,026,632        919,448    1,428,521      929,085      1,186,479      2,713,401
              Tuition and transportation....................................           837,824            88,008       81,514         75,253      122,695       85,049        103,367        281,938
              School lunch.....................................................     5,429,412            763,112      576,633        547,641      865,563      582,957        740,747      1,352,759
                                                                                  13,695,249
          Other..........................................................................              2,320,262    1,696,902      1,349,694    1,958,356    1,356,132      1,487,144      3,526,758

                                                                         380,415,997            76,989,930
Elementary-secondary expenditure..................................................................                 41,618,758     34,676,564   54,168,816   36,196,572     45,034,097     91,731,260
                                                                         325,661,292
    Current spending..................................................................          65,577,089         35,441,954     29,491,980   46,445,490   30,806,002     38,671,743     79,227,034

            By function:
                                                                             198,352,429
                Instruction.........................................................                  40,295,300   21,418,430     18,126,406   28,564,739   18,997,956     23,813,943     47,135,655
                Support services............................................ 109,339,373              21,248,367   11,959,796      9,694,077   15,364,320   10,277,736     12,881,347     27,913,730
                     Pupil support services....................................15,703,121                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     Instructional staff support...............................14,560,627                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     General administration....................................  6,424,166                  (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     School administration.....................................18,267,266                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     Operation and maint. of plant.......................      30,964,382                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     Pupil transportation......................................13,334,160                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                     Other and nonspecified....................................10,085,651                   (NA)         (NA)           (NA)         (NA)         (NA)           (NA)           (NA)
                Other current spending......................................   17,969,490              4,033,422    2,063,728      1,671,497    2,516,431    1,530,310      1,976,453      4,177,649

            By selected objects:
                Total salaries and wages1....................................
                                                                   210,848,636                        42,730,156   23,506,042     19,555,440   30,492,648   20,152,412     25,126,950     49,284,988
                                                                   144,212,224
                    Instructional salaries only..............................                         29,169,100   15,753,021     13,330,289   20,811,320   13,914,977     17,382,990     33,850,527
                                                                     59,656,931
                    Support services salaries only......................                              11,839,750    6,834,388      5,515,712    8,546,886    5,402,405      6,688,139     14,829,651
                Total employee benefits1.....................................
                                                                     53,825,765                       10,832,818    5,830,007      4,974,064    8,049,514    5,253,463      6,464,445     12,421,454
                                                                     36,234,047
                    Instructional benefits only...............................                         7,427,943    3,793,948      3,291,118    5,355,596    3,548,541      4,361,647      8,455,254
                                                                     15,670,825
                    Support services benefits only........................                             3,018,005    1,784,191      1,482,763    2,377,460    1,491,104      1,812,599      3,704,703

                                                                                 44,654,247
      Capital outlay........................................................................           9,529,571    5,076,936      4,316,158    6,264,144    4,284,634      5,023,753     10,159,051
                                                                                 31,742,327
          Construction.............................................................                    7,326,022    3,659,197      2,956,609    4,413,811    3,062,660      3,579,227      6,744,801
                                                                                 10,196,067
          Equipment.....................................................................               1,700,538    1,121,195        979,825    1,441,326      925,955      1,187,452      2,839,776
               Instructional equipment only.....................................   3,401,631             535,459      343,232        343,511      475,412      307,463        418,361        978,193
          Land & existing structures.................................... 2,715,853                       503,011      296,544        379,724      409,007      296,019        257,074        574,474

                                                                                  8,726,995
      Interest on debt..................................................................               1,809,218        987,700     796,753     1,224,699     890,552       1,155,330      1,862,743

                                                                     1,373,463
      Payments to other governments...................................                                   74,052         112,168      71,673      234,483      215,384         183,271        482,432

                                                                             178,366,236
Debt outstanding..................................................................................    35,010,245   18,961,550     15,931,328   25,714,179   18,832,906     24,185,845     39,730,183
                                                                             173,144,559
   Long-term.......................................................................................   34,451,336   18,530,571     15,680,332   25,036,238   18,306,936     23,504,259     37,634,887
                                                                                 5,221,677
   Short-term......................................................................................      558,909      430,979        250,996      677,941      525,970        681,586      2,095,296

                                                                           24,965,052
Long-term debt issued.............................................................................     3,010,776    2,763,479      2,103,147    3,555,774    2,789,097      3,638,198      7,104,581

                                                                            12,713,922
Long-term debt retired............................................................................     1,556,886    1,189,497      1,064,256    1,769,571    1,211,519      1,926,182      3,996,011

      1
       Includes amounts not shown separately.

   Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes state
payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditure for adult education, community services, and other
nonelementary-secondary programs are included under "Current spending" and "Other current spending" but are excluded from these categories in the per pupil data displayed in Table 14.
Expenditure for support services are not shown by size-group because support service expenditure in many school districts in California cannot be isolated by function.




          Annual Survey of Local Government Finances                                                               13                                                U.S. Census Bureau
Table 14. Per Pupil Amounts of Public School System Finances for Elementary-Secondary Education by
          Enrollment-Size Groups: 1999-00
(Dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                   School systems with enrollment of:
                      Item                                All school        50,000 or         25,000 to         15,000 to          7,500 to           5,000 to             3,000 to              under
                                                           systems              more            49,999             24,999            14,999              7,499                4,999               3,000

                                                                            46,850,889
Fall Enrollment, 1999.....................................................................            9,446,821    5,440,884      4,639,505   6,793,349   4,362,162      5,510,579        10,657,589

                                                                                    7,981.95
Elementary-secondary revenue...................................................................    8,006.90            7,614.48    7,346.72    7,844.27    8,102.90        8,081.01            8,411.00
    From Federal sources.......................................................569.30                707.46              556.30      475.06      508.32      451.08          470.69              632.74
        Through state.......................................................... 515.41               655.14              514.87      441.52      449.85      412.57          427.02              553.58
            Child nutrition programs.......................................            137.46        186.11              153.80      133.48      124.20      117.17          117.56              114.75
                                                                                       169.08
            Other and nonspecified.................................................................. 215.87              152.21      121.61      139.02       126.1          141.82              207.72
        Direct......................................................................... 53.89         52.33               41.44       33.54       58.47       38.51           43.67               79.17

      From state sources..........................................................    3,974.12         3,845.79        3,989.66    4,011.16    3,957.65    3,788.02        3,799.61            4,240.73
          General formula assistance....................................2,716.29                       2,369.59        2,630.84    2,821.41    2,752.13    2,655.56        2,689.05            3,037.55
          Compensatory programs......................................... 69.82                            48.26          112.63       94.11       80.46       70.41           56.32               56.48
          Handicapped programs.......................................... 217.53                          228.89          230.56      192.19      208.07      185.08          199.37              240.54
          Staff improvement programs.................................... 50.92                            48.22           55.34       46.51      169.08      215.87          152.21              121.61
          Vocational programs...........................................                  26.91           30.03           26.40       27.83       24.82       19.85           18.39               32.66
          Capital outlay/debt service....................................... 123.83                      111.40          153.86      158.25      118.55      116.19          124.21              110.85
          Transportation..............................................................75.77               63.83           69.38       75.21       73.60       74.73           76.19               91.44
          Other..........................................................................530.08          820.64          563.61      447.73      475.53      427.15          403.08              433.81
          Payments on behalf of LEA..................................... 137.10                          107.74          132.96      130.33      142.35      153.91          153.15              149.69
          Nonspecified............................................................... 25.86               17.19           14.10       17.59       20.95       31.21           27.21               43.37

      From local sources............................................................  3,438.52         3,453.65        3,068.52    2,860.49    3,378.30    3,863.79        3,810.71            3,537.52
          Taxes1..........................................................................
                                                                                      2,273.06         1,773.06        2,050.47    1,915.97    2,364.21    2,821.56        2,677.17            2,493.81
              Property taxes...................................................       2,177.35         1,655.00        1,959.53    1,826.08    2,273.34    2,713.20        2,569.19            2,421.38
          Contribution from parent government.........................                   585.09        1,219.26          444.25      381.98      469.30      459.56          553.80              324.65
          From other local governments.....................................81.81                          61.24           73.22       73.45       46.23       58.80           94.56              133.55
                                1
          Current charges ...................................................... 206.25                  154.48          188.69      198.18      210.28      212.99          215.31              254.60
              Tuition and transportation.................................... 17.88                         9.32           14.98       16.22       18.06       19.50           18.76               26.45
              School lunch..................................................... 115.89                    80.78          105.98      118.04      127.41      133.64          134.42              126.93
          Other..........................................................................292.32          245.61          311.88      290.91      288.28      310.89          269.87              330.92

                                                                               8,004.84
Elementary-secondary expenditure.................................................................. 8,022.71            7,542.14    7,376.25    7,853.15    8,190.48        8,067.22            8,487.31
                                                                               6,836.14
    Current spending..................................................................             6,814.60            6,406.88    6,258.76    6,716.26    6,954.72        6,912.65            7,314.04

            By function:
                                                                                   4,213.68
                Instruction.........................................................                   4,258.27        3,923.65    3,892.66    4,177.36    4,323.91        4,293.04            4,398.96
                Support services............................................ 2,333.77                  2,249.26        2,198.13    2,089.46    2,261.67    2,356.11        2,337.57            2,619.14
                     Pupil support services....................................      335.17                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     Instructional staff support...............................      310.79                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     General administration....................................      137.12                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     School administration.....................................      389.90                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     Operation and maint. of plant.......................            660.91                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     Pupil transportation......................................284.61                      (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                     Other and nonspecified....................................      215.27                (NA)            (NA)        (NA)        (NA)        (NA)            (NA)                (NA)
                Other current spending...................................... 288.68                      307.06          285.09      276.64      277.22      274.70          282.04              295.93

            By selected objects:
                Total salaries and wages1....................................
                                                                         4,500.42                      4,523.23        4,320.26    4,214.98    4,488.60    4,619.82        4,559.77            4,624.40
                                                                         3,078.11
                    Instructional salaries only..............................                          3,087.72        2,895.31    2,873.21    3,063.48    3,189.93        3,154.48            3,176.19
                    Support services salaries only...................... 1,273.34                      1,253.31        1,256.12    1,188.86    1,258.13    1,238.47        1,213.69            1,391.46
                Total employee benefits1.....................................
                                                                         1,148.87                      1,146.72        1,071.52    1,072.11    1,184.91    1,204.33        1,173.10            1,165.50
                                                                            773.39
                    Instructional benefits only...............................                           786.29          697.30      709.37      788.36      813.48          791.50              793.36
                    Support services benefits only........................  334.48                       319.47          327.92      319.60      349.97      341.83          328.93              347.61

                                                                                        953.11
      Capital outlay........................................................................           1,008.76         933.11      930.31      922.10      982.23          911.66              953.22
          Construction............................................................. 677.52               775.50         672.54      637.27      649.73      702.10          649.52              632.86
          Equipment.....................................................................217.63           180.01         206.07      211.19      212.17      212.27          215.49              266.46
               Instructional equipment only.....................................          72.61           56.68          63.08       74.04       69.98       70.48           75.92               91.78
          Land & existing structures....................................                  57.97           53.25          54.50       81.85       60.21       67.86           46.65               53.90

                                                                                       186.27
      Interest on debt..................................................................                191.52          181.53      171.73      180.28      204.15          209.66              174.78

      Payments to other governments...................................                  29.32              7.84          20.62       15.45       34.52       49.38           33.26               45.27

                                                                                   3,807.10
Debt outstanding..................................................................................     3,706.03        3,485.01    3,433.84    3,785.20    4,317.33        4,388.98            3,727.88
                                                                                   3,695.65
   Long-term.......................................................................................    3,646.87        3,405.80    3,379.74    3,685.40    4,196.76        4,265.30            3,531.28
                                                                                      111.45
   Short-term......................................................................................       59.16           79.21       54.10       99.79      120.58          123.69              196.60

                                                                                  532.86
Long-term debt issued.............................................................................      318.71          507.91      453.31      523.42      639.38          660.22              666.62

                                                                                   271.37
Long-term debt retired............................................................................      164.81          218.62      229.39      260.49      277.73          349.54              374.95

      1
       Includes amounts not shown separately.

   Note: See Appendix B for a description of state-specific reporting anomalies. This information represents financial data for public independent and dependent school systems. It includes
state payments made on behalf of public school systems and excludes financial transactions of public nonschool entities. Expenditure for adult education, community services, and other
nonelementary-secondary programs are excluded from the current spending categories in this table. Expenditure for support services are not shown by size-group because support service
expenditure in many school districts in California cannot be isolated by function.




          Annual Survey of Local Government Finances                                                              14                                              U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                         Elementary-secondary revenue
                                                                                                                                                  Federal sources                                          State sources

                 Geographic area


                                                                                                                                      Compen-             Handi-         Child      Other and                                    Handi-
                                                               Enrollment1                     Total                 Total              satory           capped       nutrition   nonspecified     Total        Formula         capped

ALABAMA

Independent Schools:
                                                                      22,337                150,579                    10,578
   Baldwin County................................................................................................................        2,690            2,427         2,495            2,966    78,199          68,250           544
                                                                      38,120                271,042                    28,730
   Birmingham................................................................................................................           10,835            3,867         9,217            4,811   162,996         129,523           988
                                                                      23,100                158,038                    10,958
   Huntsville................................................................................................................            2,991            1,984         3,340            2,643    82,435          75,929           590
                                                                      41,310                327,941                    27,012
   Jefferson County................................................................................................................      3,276            5,395         4,157           14,184   166,334         136,488         1,620
                                                                      15,466                  94,640                     5,034
   Madison County................................................................................................................        1,156            1,252         1,576            1,050    59,916          52,120           362
                                                                      65,067                393,470                    44,633
   Mobile County................................................................................................................        16,797            5,517        14,997            7,322   267,896         214,821         2,256

                                                                   33,229                208,089                   24,719
    Montgomery County................................................................................................................ 7,522               2,564         7,055            7,578   139,993         110,635           879
                                                                   19,689                150,476                     6,664
    Shelby County................................................................................................................     1,256               1,767         1,950            1,691    78,107          63,240           481
                                                                   15,589                  94,966                    6,741
    Tuscaloosa County................................................................................................................ 2,076               1,183         2,310            1,172    62,245          52,859           386

ALASKA

Dependent Schools:
                                                                  49,382                 386,279                   34,181
  Anchorage................................................................................................................       7,001                   4,807         5,352           17,021   234,576         200,046              -
                                                                  15,999                 148,837                   26,538         2,089
  Fairbanks North Star Borough................................................................................................................            1,247         2,063           21,139    86,431          68,604              -

ARIZONA

Independent Schools:
                                                                    16,552                  99,836                    6,405
   Amphitheater Unified................................................................................................................ 1,995             1,339         1,598            1,473    41,678          38,770             -
                                                                    18,337                106,181                    12,736
   Cartwright Elementary................................................................................................................ 2,792            1,833         4,842            3,269    70,461          56,887             -
                                                                    18,690                131,782                     6,484
   Chandler Unified................................................................................................................      2,391              997         2,037            1,059    60,824          51,235             -
                                                                    25,467                166,565                     5,280
   Deer Valley Unified................................................................................................................     864            1,659         1,416            1,341    73,533          64,068             -
                                                                    26,483                167,131                     3,676
   Gilbert Unified................................................................................................................         453            1,351           840            1,032    89,546          72,096            24
                                                                    19,512                123,724                     2,809
   Kyrene Elementary................................................................................................................       332            1,157           651              669    49,808          48,507             -

                                                                    71,894                 448,425                   24,638
    Mesa Unified................................................................................................................          6,877           3,781         7,670            6,310   224,113         199,382              -
                                                                    34,625                 209,862                     7,931              1,387
    Paradise Valley Unified................................................................................................................               2,343         1,980            2,221    86,118          81,195              -
                                                                    31,063                 196,459                     6,179
    Peoria Unified................................................................................................................        1,272           1,881         1,437            1,589   110,957          92,311              -
                                                                    21,726                 200,179                   12,242
    Phoenix Union High................................................................................................................ 5,039                804         1,600            4,799    29,396          24,180              -
                                                                    26,767                 179,928                     4,378
    Scottsdale Unified................................................................................................................      836           1,482           954            1,106    39,294          35,228              -
                                                                    62,548                 390,227                   36,732
    Tucson Unified................................................................................................................      11,713            3,786        11,059           10,174   182,192         168,775              -
                                                                    24,557                 149,386                   11,311
    Washington Elementary................................................................................................................ 2,609           2,236         4,525            1,941    73,140          68,651              -

ARKANSAS

Independent Schools:
                                                                      25,308                206,480                   13,956
   Little Rock................................................................................................................          4,057             1,406         4,879            3,614   153,727          50,636         1,936
                                                                      19,045                134,774                     9,191           2,871
   Pulaski County Special................................................................................................................                 1,478         3,072            1,770   102,581          60,295         1,285

CALIFORNIA

Independent Schools:
                                                                    22,201                 157,759                   10,852
   ABC Unified................................................................................................................            -               1,548         2,537            6,767   112,316          69,289         7,508
                                                                    19,846                 148,271                   15,436
   Alhambra................................................................................................................               -               1,322         3,876           10,238    94,403          59,870         6,385
                                                                    15,886                 116,651                   12,342               -
   Alum Rock Union Elementary................................................................................................................             1,208         4,385            6,749    56,483          31,753             -
                                                                    17,295                 117,913                     6,447
   Alvord Unified................................................................................................................         -               1,215         2,431            2,801    80,975          47,140             6
                                                                    21,820                 129,460                     6,632
   Anaheim Elementary................................................................................................................ 3,187               1,528           160            1,757    78,483          39,300         7,466
                                                                    28,543                 207,169                   16,200
   Anaheim Union High................................................................................................................     -               2,013        10,042            4,145   124,669          78,457        20,456

                                                                    17,646                109,556                     6,842
    Antelope Valley Union High................................................................................................................ -          1,124           934            4,784    75,770          57,229         3,116
                                                                    19,261                139,290                     5,158
    Antioch Unified................................................................................................................            -          1,274         1,790            2,094    84,868          44,566         3,721
                                                                    27,488                192,833                   23,890               9,972
    Bakersfield Elementary................................................................................................................                2,171         9,702            2,045   138,886          80,147        10,498
                                                                    17,051                118,386                   12,512
    Baldwin Park Unified................................................................................................................       -            743         4,018            7,751    85,477          57,604         1,952
                                                                    15,373                120,001                     6,658
    Burbank Unified................................................................................................................            -          1,217         1,278            4,163    71,991          37,606         6,604
                                                                    19,211                121,369                   10,558               4,291
    Cajon Valley Union Elementary................................................................................................................         1,726         3,085            1,456    70,963          44,160           625

                                                                     43,648                277,523                     9,926
    Capistrano Unified................................................................................................................       -            2,597         2,193            5,136   107,392          46,936           124
                                                                     19,339                137,205                     4,681
    Chaffey Union High................................................................................................................ 1,158              1,092           753            1,678    83,491          60,151             -
                                                                     31,545                195,598                     7,206
    Chino Unified................................................................................................................        1,933            1,523         2,166            1,584   133,432          86,774             -
                                                                     22,165                159,401                   10,194              3,480
    Chula Vista Elementary................................................................................................................                1,693         3,749            1,272    91,438          43,074            34
                                                                     31,933                256,760                     9,415
    Clovis Unified................................................................................................................       2,617            2,287         2,731            1,780   164,581          90,489        11,491
                                                                     21,708                135,834                     8,645
    Colton Joint Unified................................................................................................................ 2,849            1,341         3,770              685    96,084          66,190             -

                                                                  30,775                230,890                   29,864
    Compton Unified................................................................................................................          -              814        10,050           19,000   165,017          88,429         5,245
                                                                  20,501                137,408                     3,275
    Conejo Valley Unified................................................................................................................    -            1,026           999            1,250    58,933          33,475           134
                                                                  35,148                217,509                   12,785
    Corona-Norco Unified................................................................................................................ 2,561            2,599         4,975            2,650   148,483          95,985        13,693
                                                                  15,444                  94,614                    2,031                    -
    Cupertino Union Elementary................................................................................................................              857             -            1,174    20,762           4,814             -
                                                                  22,815                164,075                   11,143
    Desert Sands Unified................................................................................................................     -            1,376         3,364            6,403    80,158          54,202             -
                                                                  21,081                128,517                     8,503
    Downey Unified................................................................................................................           -            1,664         3,224            3,615    87,450          60,371         5,989

                                                                  24,577                187,750                     8,527
    East Side Union High................................................................................................................     -            1,420         1,176            5,931    82,508          48,577             -
                                                                  45,094                339,196                   17,407
    Elk Grove Unified................................................................................................................        -            3,050         6,129            8,228   222,968         130,355        21,498


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    15                                                                   U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                           Elementary-secondary revenue--Con.
                                                                  State sources--Con.                                                                                  Local sources

                 Geographic area

                                                                                                                                                                        Parent   From cities    From other
                                                                  Transpor-           Other and                                                       Property    government            and         school
                                                                      tation        nonspecified                     Total        Total taxes       taxes only   contributions      counties      systems         Charges          Other

ALABAMA--Con.

Independent Schools:
                                                                        4,779                   4,626                  61,802
   Baldwin County................................................................................................................      20,474          20,424                -         26,954           -            8,900         5,474
                                                                        4,093                 28,392                   79,316
   Birmingham................................................................................................................          57,901          57,901                -          2,424           -            7,151        11,840
                                                                        2,178                   3,738                  64,645
   Huntsville................................................................................................................          27,588          27,575                -         25,794           -            5,278         5,985
                                                                      11,099                  17,127                 134,595
   Jefferson County................................................................................................................    58,855          58,811                -          1,089         135           19,209        55,307
                                                                        3,979                   3,455                  29,690
   Madison County................................................................................................................       7,628           7,587                -         13,134           -            5,525         3,403
                                                                      13,502                  37,317                   80,941
   Mobile County................................................................................................................       46,939          46,780                -          8,123           -           15,193        10,686

                                                                     7,322                 21,157                  43,377
    Montgomery County................................................................................................................ 13,381           13,364                -         13,557          17            7,053         9,369
                                                                     5,574                   8,812                 65,705
    Shelby County................................................................................................................     37,561           37,510                -          7,022           -           16,027         5,095
                                                                     4,316                   4,684                 25,980
    Tuscaloosa County................................................................................................................ 6,972             6,607                -          6,911           -            7,026         5,071

ALASKA--Con.

Dependent Schools:
                                                                  15,066                  19,464                 117,522
  Anchorage................................................................................................................               -                  -        97,565                -            -          10,511         9,446
                                                                    6,717                 11,110                   35,868                 -
  Fairbanks North Star Borough................................................................................................................               -        30,691                -            -           4,528           649

ARIZONA--Con.

Independent Schools:
                                                                              -               2,908                  51,753
   Amphitheater Unified................................................................................................................ 41,573         41,573                -          2,095         901            3,158         4,026
                                                                              -             13,574                   22,984
   Cartwright Elementary................................................................................................................15,514         15,514                -          4,592           -            1,645         1,233
                                                                              -               9,589                  64,474
   Chandler Unified................................................................................................................     51,776         51,776                -          3,434          33            5,292         3,939
                                                                              -               9,465                  87,752
   Deer Valley Unified................................................................................................................ 66,044          66,044                -          4,847         209            7,429         9,223
                                                                              -             17,426                   73,909
   Gilbert Unified................................................................................................................      54,375         54,375                -          5,436       1,111            7,853         5,134
                                                                              -               1,301                  71,107
   Kyrene Elementary................................................................................................................ 54,889            54,889                -          3,685           -            5,093         7,440

                                                                              -             24,731                 199,674
    Mesa Unified................................................................................................................       124,885       124,885                 -         14,436         166           17,809        42,378
                                                                              -               4,923                115,813              88,795
    Paradise Valley Unified................................................................................................................           88,795                 -          5,907          11            7,313        13,787
                                                                              -             18,646                   79,323
    Peoria Unified................................................................................................................      60,605        60,605                 -          7,026         491            8,470         2,731
                                                                              -               5,216                158,541
    Phoenix Union High................................................................................................................ 145,296       145,296                 -          1,329          21            4,225         7,670
                                                                              -               4,066                136,256
    Scottsdale Unified................................................................................................................ 111,490       111,490                 -          1,620         473            8,301        14,372
                                                                              -             13,417                 171,303
    Tucson Unified................................................................................................................     139,860       139,860                 -         10,462       4,935            9,814         6,232
                                                                              -               4,489                  64,935             40,966
    Washington Elementary................................................................................................................             40,966                 -          5,432           -            3,702        14,835

ARKANSAS--Con.

Independent Schools:
                                                                               -            101,155                   38,797
   Little Rock................................................................................................................        28,329           28,329                -           163          216            6,453         3,636
                                                                               -              41,001                  23,002          13,946
   Pulaski County Special................................................................................................................              13,946                -            95          458            5,770         2,733

CALIFORNIA--Con.

Independent Schools:
                                                                      1,980                 33,539                   34,591
   ABC Unified................................................................................................................        24,928           24,928                -             -            7            4,289         5,367
                                                                      1,833                 26,315                   38,432
   Alhambra................................................................................................................           25,529           25,529                -             -        6,595            1,159         5,149
                                                                              -             24,730                   47,826           34,978
   Alum Rock Union Elementary................................................................................................................          34,978                -             -        6,095            1,045         5,708
                                                                      1,920                 31,909                   30,491
   Alvord Unified................................................................................................................     20,622           20,622                -             9        4,483            1,557         3,820
                                                                      2,286                 29,431                   44,345
   Anaheim Elementary................................................................................................................ 39,967           39,967                -           101          122                -         4,155
                                                                      1,074                 24,682                   66,300
   Anaheim Union High................................................................................................................ 54,381           54,381                -             -        2,018            4,630         5,271

                                                                             -              15,425                  26,944               20,035
    Antelope Valley Union High................................................................................................................         20,035                -              -          87            2,260         4,562
                                                                         427                36,154                  49,264
    Antioch Unified................................................................................................................      27,351        27,351                -         13,282         376            2,382         5,873
                                                                      2,789                 45,452                  30,057               25,329
    Bakersfield Elementary................................................................................................................             25,329                -             20          12            1,227         3,469
                                                                         697                25,224                  20,397
    Baldwin Park Unified................................................................................................................ 15,715        15,715                -              -         227            1,005         3,450
                                                                         493                27,288                  41,352
    Burbank Unified................................................................................................................      25,378        25,378                -              -       1,543            1,833        12,598
                                                                      1,877                 24,301                  39,848               25,820
    Cajon Valley Union Elementary................................................................................................................      25,820                -              -       8,878            1,884         3,266

                                                                       4,667                 55,665                160,205
    Capistrano Unified................................................................................................................ 120,851       120,851                 -            109      18,192            5,558        15,495
                                                                       1,188                 22,152                  49,033
    Chaffey Union High................................................................................................................ 30,040         29,312                 -          1,075       6,501            2,329         9,088
                                                                       1,917                 44,741                  54,960
    Chino Unified................................................................................................................        32,432       32,432                 -            242       7,826            4,012        10,448
                                                                       1,619                 46,711                  57,769              38,547
    Chula Vista Elementary................................................................................................................            38,547                 -            114       8,189            1,673         9,246
                                                                       3,655                 58,946                  82,764
    Clovis Unified................................................................................................................       50,542       50,542                 -              7         655            8,049        23,511
                                                                       1,515                 28,379                  31,105
    Colton Joint Unified................................................................................................................ 13,166       13,166                 -              1       7,409            1,958         8,571

                                                                    1,826                 69,517                  36,009
    Compton Unified................................................................................................................      29,108        29,108                -              -           -              298         6,603
                                                                       872                24,452                  75,200
    Conejo Valley Unified................................................................................................................51,758        51,758                -              -       6,997            4,097        12,348
                                                                    3,514                 35,291                  56,241
    Corona-Norco Unified................................................................................................................ 39,327        39,327                -            553          47            3,540        12,774
                                                                    1,249                 14,699                  71,821                 54,868
    Cupertino Union Elementary................................................................................................................         54,868                -              -       4,495            2,257        10,201
                                                                    2,172                 23,784                  72,774
    Desert Sands Unified................................................................................................................43,243         43,243                -          4,199       6,139            2,634        16,559
                                                                       874                20,216                  32,564
    Downey Unified................................................................................................................       24,483        24,483                -              -       1,085            3,054         3,942

                                                                    1,438                 32,493                  96,715
    East Side Union High................................................................................................................74,578         74,578                -              -       7,885            3,425        10,827
                                                                    2,874                 68,241                  98,821
    Elk Grove Unified................................................................................................................   49,360         49,360                -          9,825         968            5,493        33,175


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    16                                                                     U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary expenditure
                                                                                                                                                            Current spending
                                                                                                              For selected objects                                              For selected functions
                 Geographic area
                                                                                                                                                                Instruction                              Support services

                                                                                                          Salaries and                Employee                  Salaries and    Employee                            Pupil          Staff
                                                                         Total                 Total            wages                  benefits        Total2         wages      benefits           Total         support        support

ALABAMA--Con.

Independent Schools:
                                                                    138,009                 130,801                    84,271
   Baldwin County................................................................................................................       22,358       81,035          59,374        14,983         40,483            6,513         6,412
                                                                    303,888                 249,502                  161,416
   Birmingham................................................................................................................           40,055      135,691         102,593        25,777         94,999            8,297        20,043
                                                                    161,285                 154,258                  102,672
   Huntsville................................................................................................................           25,692       95,886          71,429        17,132         47,818            5,794         4,900
                                                                    325,440                 240,457                  154,572
   Jefferson County................................................................................................................     40,882      146,274         106,164        26,659         69,481            7,208         6,380
                                                                      99,157                  84,802                   54,381
   Madison County................................................................................................................       14,367       49,425          36,706         9,261         28,948            4,183         3,341
                                                                    401,336                 352,334                  230,986
   Mobile County................................................................................................................        60,238      215,810         155,459        37,750        104,838           16,941        14,332

                                                                 221,167                 185,330                 118,096
    Montgomery County................................................................................................................ 31,678        109,524          78,589        19,998          58,999           9,011         8,928
                                                                 169,411                 123,268                   76,277
    Shelby County................................................................................................................     20,237         71,247          50,999        12,835          38,788           6,203         5,626
                                                                   96,647                  87,296                  55,534
    Tuscaloosa County................................................................................................................ 14,957         55,354          39,954        10,277          24,451           2,862         2,131

ALASKA--Con.

Dependent Schools:
                                                                442,420                  359,297                 234,509
  Anchorage................................................................................................................     64,116              222,108         162,364        40,804        125,969           13,009        15,395
                                                                137,951                  131,276                   80,638       23,585
  Fairbanks North Star Borough................................................................................................................       82,017          56,959        16,585         45,492            4,359         5,471

ARIZONA--Con.

Independent Schools:
                                                                    99,631                  76,646                   52,508
   Amphitheater Unified................................................................................................................ 10,269        43,852         35,199         6,198          28,315             718         2,056
                                                                  101,628                   80,955                   56,723
   Cartwright Elementary................................................................................................................11,238        51,981         40,126         7,521          24,299           4,124         2,389
                                                                  120,872                   95,132                   64,769
   Chandler Unified................................................................................................................     10,330        56,610         44,230         6,745          31,984           4,274         3,116
                                                                  172,182                 121,764                    82,734
   Deer Valley Unified................................................................................................................ 12,688         71,763         55,044         7,866          41,537           6,200         2,496
                                                                  158,587                 114,553                    79,214
   Gilbert Unified................................................................................................................      11,479        69,507         54,964         7,632          37,206           5,975         2,309
                                                                  131,485                   93,139                   60,719
   Kyrene Elementary................................................................................................................ 10,608           53,424         40,818         6,889          31,484           5,517         3,562

                                                                  445,259                  380,950                 269,387
    Mesa Unified................................................................................................................        43,967      239,161         187,412        30,678        119,127           20,466         9,131
                                                                  225,730                  172,776                 116,037              22,101
    Paradise Valley Unified................................................................................................................         108,313          82,631        15,683         53,546           10,012         5,072
                                                                  189,342                  145,397                 100,933
    Peoria Unified................................................................................................................      20,880       91,923          69,720        14,665         46,006            6,637         5,750
                                                                  214,574                  153,073                 100,512
    Phoenix Union High................................................................................................................ 21,237        83,017          62,303        13,617         65,183           12,395         6,351
                                                                  181,330                  140,104                   97,501
    Scottsdale Unified................................................................................................................ 16,426        83,197          65,080        10,520         49,794            8,568         5,919
                                                                  379,421                  337,485                 245,181
    Tucson Unified................................................................................................................      39,735      184,377         148,772        23,529        132,564           26,847        12,022
                                                                  163,291                  140,783                   85,523             17,265
    Washington Elementary................................................................................................................            80,093          60,805        12,475         50,909            5,747         3,540

ARKANSAS--Con.

Independent Schools:
                                                                    171,336                 161,109                   98,736
   Little Rock................................................................................................................        30,047          93,338         65,093        17,369          60,270           5,910         8,758
                                                                    129,342                 119,200                   80,730          19,300
   Pulaski County Special................................................................................................................             70,373         50,557        12,118          43,464           6,123         6,291

CALIFORNIA--Con.

Independent Schools:
                                                                  161,326                  137,846                   95,331
   ABC Unified................................................................................................................        22,772         85,789          63,747        14,608          40,530           3,683         6,215
                                                                  134,738                  123,205                   80,675
   Alhambra................................................................................................................           22,111         74,013          52,007        13,845          37,822           4,177         5,375
                                                                  110,496                   99,466                   66,319           16,737
   Alum Rock Union Elementary................................................................................................................        65,101          46,903        10,779          28,873           2,828         4,809
                                                                  129,193                   92,084                   60,419
   Alvord Unified................................................................................................................     15,150         60,366          43,821        10,766          28,381           3,986         5,105
                                                                  140,316                  116,480                   82,480
   Anaheim Elementary................................................................................................................ 20,555         74,794          55,901        12,348          40,090           5,448         5,541
                                                                  213,338                  176,885                 117,158
   Anaheim Union High................................................................................................................ 32,059        103,282          76,133        21,119          57,671           8,432         7,022

                                                                  109,971                   99,652                  64,866               15,918
    Antelope Valley Union High................................................................................................................       59,836          41,939        10,358          35,152           6,631         2,618
                                                                  120,650                   99,790                  66,492
    Antioch Unified................................................................................................................      17,275      67,492          47,998        12,523          27,436           1,839         2,866
                                                                  191,505                 171,358                 115,003                31,794
    Bakersfield Elementary................................................................................................................          112,615          82,964        21,915          48,768           5,124         6,315
                                                                  129,790                 102,374                   70,432
    Baldwin Park Unified................................................................................................................ 17,221      59,210          42,282        10,707          30,455           3,175         4,787
                                                                  114,169                   92,508                  62,122
    Burbank Unified................................................................................................................      13,894      58,959          42,969         9,652          28,033           3,907         4,104
                                                                  120,717                 112,248                   75,902               23,400
    Cajon Valley Union Elementary................................................................................................................    74,916          53,723        15,888          32,410           4,299         5,120

                                                                   285,599                 238,015                 162,546
    Capistrano Unified................................................................................................................ 41,687       156,366         115,186        29,347          72,988           5,975         9,643
                                                                   151,645                 110,029                   76,456
    Chaffey Union High................................................................................................................ 20,533        68,190          51,017        12,725          35,962           8,053         4,618
                                                                   190,892                 168,229                 116,395
    Chino Unified................................................................................................................        31,451     109,968          83,364        20,806          50,247           6,153         5,224
                                                                   191,989                 130,438                   91,489              22,185
    Chula Vista Elementary................................................................................................................           84,399          64,396        14,559          38,545           5,833         5,005
                                                                   276,367                 191,032                 121,533
    Clovis Unified................................................................................................................       38,326     106,981          78,070        22,548          69,332           9,217         8,342
                                                                   127,763                 115,849                   78,083
    Colton Joint Unified................................................................................................................ 22,681      70,895          51,924        14,055          38,550           5,375         4,667

                                                                210,043                 188,194                 111,310
    Compton Unified................................................................................................................      30,804     111,667          71,247        19,739          62,407           5,412         7,518
                                                                147,641                 116,109                   78,257
    Conejo Valley Unified................................................................................................................19,430      76,439          55,520        14,040          32,869           3,320         2,736
                                                                233,607                 193,092                 131,535
    Corona-Norco Unified................................................................................................................ 32,370     122,377          93,069        21,347          61,130           9,191         8,130
                                                                  96,331                  83,145                  55,760                 14,441
    Cupertino Union Elementary................................................................................................................       56,376          39,755        10,503          24,772           1,236         3,382
                                                                151,315                 125,654                   81,855
    Desert Sands Unified................................................................................................................23,385       77,818          55,889        15,241          40,877           5,360         8,178
                                                                130,232                 111,145                   76,508
    Downey Unified................................................................................................................       18,018      70,346          51,704        12,394          30,869           3,270         3,750

                                                                199,888                 163,988                 113,045
    East Side Union High................................................................................................................29,355       96,341          70,456        18,139          57,471           1,205        21,842
                                                                309,820                 259,385                 177,457
    Elk Grove Unified................................................................................................................   45,136      167,061         120,396        30,621          75,927           9,258         9,163


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     17                                                                   U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                           Elementary-secondary expenditure--Con.                                                        Indebtedness
                                                                                      Current spending--Con.
                                                                                   For selected functions--Con.
                 Geographic area
                                                                          Support services--Con.                                                                                          Total debt        Long-term      Long-term
                                                                    General          School                                              Other                   Payments                outstanding       debt issued    debt retired
                                                                    adminis-       adminis-      Other and                              current     Capital        to other   Interest      at end of            during        during
                                                                      tration         tration nonspecified                            spending       outlay   governments     on debt     fiscal year       fiscal year    fiscal year

ALABAMA--Con.

Independent Schools:
                                                                        1,449                   7,673                  18,436
   Baldwin County................................................................................................................        9,283       5,378               1      1,829        61,429                69           3,346
                                                                      14,581                  14,358                   37,720
   Birmingham................................................................................................................           18,812      51,343             390      2,653        84,025            33,772           2,815
                                                                        2,716                   9,716                  24,692
   Huntsville................................................................................................................           10,554       6,303               -        724        14,551                64               -
                                                                        8,140                 14,159                   33,594
   Jefferson County................................................................................................................     24,702      79,071              21      5,891       244,789           102,905           7,632
                                                                        1,686                   6,208                  13,530
   Madison County................................................................................................................        6,429      11,417              67      2,871        79,871               104           2,342
                                                                        4,526                 17,960                   51,079
   Mobile County................................................................................................................        31,686      46,289               3      2,710        53,413                 -           4,835

                                                                     3,375                 10,313                  27,372
    Montgomery County................................................................................................................ 16,807        35,573               -        264        31,837            28,866           2,316
                                                                     1,419                   8,248                 17,292
    Shelby County................................................................................................................     13,233        39,009              29      7,105       154,486             4,814           5,567
                                                                     1,408                   6,532                 11,518
    Tuscaloosa County................................................................................................................ 7,491          7,144              36      2,171        45,594            11,675           2,183

ALASKA--Con.

Dependent Schools:
                                                                  13,934                  19,764                   63,867
  Anchorage................................................................................................................     11,220              75,494                -     7,629       202,183                 -         10,456
                                                                    6,658                   7,579                  21,425         3,767
  Fairbanks North Star Borough................................................................................................................       2,671                -     4,004       103,409            27,983          6,371

ARIZONA--Con.

Independent Schools:
                                                                      1,964                   5,185                  18,392
   Amphitheater Unified................................................................................................................ 4,479       22,985                -        -        136,795            33,835          7,534
                                                                         702                  5,274                  11,810
   Cartwright Elementary................................................................................................................ 4,675      20,368                -      305              -                 -          2,676
                                                                         505                  4,457                  19,632
   Chandler Unified................................................................................................................      6,538      17,161                -    8,579        141,320               115         10,160
                                                                      1,072                   7,141                  24,628
   Deer Valley Unified................................................................................................................ 8,464        31,884                -   18,534        183,500            14,310         12,560
                                                                         787                  5,410                  22,725
   Gilbert Unified................................................................................................................       7,840      23,359                -   20,675         77,657                 -          9,412
                                                                         803                  5,066                  16,536
   Kyrene Elementary................................................................................................................ 8,231          14,657                -   23,689         57,730                 -          2,525

                                                                      2,293                 21,234                   66,003
    Mesa Unified................................................................................................................        22,662      49,136                -   15,173        287,298             4,913         16,167
                                                                         793                  8,541                  29,128             10,917
    Paradise Valley Unified................................................................................................................         25,361                -   27,593        321,975            24,763         21,592
                                                                         962                  8,312                  24,345
    Peoria Unified................................................................................................................        7,468     28,934                -   15,011        183,334            40,453         10,936
                                                                      1,290                   9,901                  35,246
    Phoenix Union High................................................................................................................ 4,873        49,459                -   12,042        218,145                 -         22,805
                                                                      1,770                   8,110                  25,427
    Scottsdale Unified................................................................................................................    7,113     24,467                -   16,759        326,055            91,789         13,305
                                                                      7,083                 19,732                   66,880
    Tucson Unified................................................................................................................      20,544      19,823                -   22,113        350,260                 -         16,720
                                                                      1,021                   6,223                  34,378
    Washington Elementary................................................................................................................ 9,781     15,858                -    6,650        129,430                 -          5,675

ARKANSAS--Con.

Independent Schools:
                                                                        1,804                   8,669                 35,129
   Little Rock................................................................................................................          7,501        7,915               -      2,312        49,655                   -         3,460
                                                                        1,050                   8,248                 21,752            5,363
   Pulaski County Special................................................................................................................            3,349           4,756      2,037        49,638                   -         1,655

CALIFORNIA--Con.

Independent Schools:
                                                                      1,059                   8,677                  20,896
   ABC Unified................................................................................................................        11,527        19,091           3,381      1,008        42,567            25,000           1,693
                                                                         728                  7,203                  20,339
   Alhambra................................................................................................................           11,370         6,372           4,774        387        20,961            20,961               -
                                                                         705                  5,863                  14,668            5,492
   Alum Rock Union Elementary................................................................................................................        9,278             503      1,249        42,564                 -           2,748
                                                                         885                  4,972                  13,433
   Alvord Unified................................................................................................................      3,337        34,957               -      2,152        56,000            14,000             630
                                                                         640                  9,425                  19,036
   Anaheim Elementary................................................................................................................ 1,596         20,813           3,023          -             -                 -               -
                                                                         562                12,141                   29,514
   Anaheim Union High................................................................................................................ 15,932        15,444          21,009          -        27,000            27,000               -

                                                                      1,055                   8,014                 16,834                4,664
    Antelope Valley Union High................................................................................................................       9,489             830          -             -                  -              -
                                                                         417                  7,867                 14,447
    Antioch Unified................................................................................................................       4,862     17,159           2,924        777        21,853              6,610            240
                                                                      1,302                 11,211                  24,816
    Bakersfield Elementary................................................................................................................9,975     18,197             161      1,789        41,660              5,590          1,380
                                                                         662                  7,857                 13,974
    Baldwin Park Unified................................................................................................................ 12,709     26,195             726        495        14,270                  -            370
                                                                         536                  6,857                 12,629
    Burbank Unified................................................................................................................       5,516     20,236             267      1,158        47,879                  -            280
                                                                         524                  6,719                 15,748                4,922
    Cajon Valley Union Elementary................................................................................................................    8,464               5          -             -                  -              -

                                                                       1,111                 17,322                  38,937
    Capistrano Unified................................................................................................................    8,661     40,984           5,664        936        26,640            17,400            195
                                                                          428                  5,228                 17,635
    Chaffey Union High................................................................................................................ 5,877        36,473           3,484      1,659        29,912                 -            433
                                                                          718                12,766                  25,386
    Chino Unified................................................................................................................         8,014     17,126           1,642      3,895        77,520                 -          1,220
                                                                          559                  6,792                 20,356
    Chula Vista Elementary................................................................................................................7,494     57,021           2,543      1,987        49,335            10,000            390
                                                                          897                13,590                  37,286
    Clovis Unified................................................................................................................       14,719     78,723             579      6,033       180,971            10,390         12,849
                                                                          586                  7,485                 20,437
    Colton Joint Unified................................................................................................................ 6,404      10,275           1,639          -             -                 -              -

                                                                       867                12,387                  36,223
    Compton Unified................................................................................................................      14,120     20,037           1,812          -           222                  -            280
                                                                       425                  9,068                 17,320
    Conejo Valley Unified................................................................................................................ 6,801     29,791             569      1,172        30,000                  -              -
                                                                    1,073                 13,907                  28,829
    Corona-Norco Unified................................................................................................................ 9,585      39,623             143        749        16,135                749          1,614
                                                                       403                  5,300                 14,451                  1,997
    Cupertino Union Elementary................................................................................................................      10,110               -      3,076        80,335                  -          2,505
                                                                       515                  7,536                 19,288
    Desert Sands Unified................................................................................................................ 6,959      25,655               6          -             -                  -              -
                                                                       334                  6,923                 16,592
    Downey Unified................................................................................................................        9,930     18,146             177        764        17,225              3,000            455

                                                                    1,491                   7,554                 25,379
    East Side Union High................................................................................................................10,176      27,236           5,354      3,310        75,580                   -         1,995
                                                                       628                19,518                  37,360
    Elk Grove Unified................................................................................................................   16,397      47,146           3,289          -         4,900                   -         1,090


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    18                                                                U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                            Elementary-secondary revenue
                                                                                                                                                     Federal sources                                            State sources

                 Geographic area


                                                                                                                                        Compen-              Handi-         Child      Other and                                      Handi-
                                                                Enrollment1                     Total                  Total              satory            capped       nutrition   nonspecified       Total        Formula         capped

CALIFORNIA--Con.

Independent Schools--Con.
                                                                  18,700                 123,760                     9,849                2,165
   Escondido Union Elementary................................................................................................................                1,623         3,672            2,389     72,456           39,701              -
                                                                  21,914                 150,840                     6,092
   Fairfield-Suisun Unified................................................................................................................   -              1,405         1,923            2,764    108,249           61,126          5,531
                                                                  15,620                 112,334                     5,483
   Folsom Cordova Unified................................................................................................................ -                  1,366         1,643            2,474     61,483           37,123          4,291
                                                                  35,644                 251,522                   15,757
   Fontana Unified................................................................................................................        4,627              2,300         6,514            2,316    199,340          113,766         12,865
                                                                  31,160                 233,819                     9,400
   Fremont Unified................................................................................................................            -              2,559         1,397            5,444    135,308           60,218         10,981
                                                                  78,766                 634,431                   71,478
   Fresno Unified................................................................................................................             -              6,384        20,555           44,539    409,762          239,990         30,143

                                                                   48,031                307,991                   29,324              13,225
    Garden Grove Unified................................................................................................................                     3,278         9,933            2,888    182,047          107,814         20,032
                                                                   30,374                235,472                   20,580
    Glendale Unified................................................................................................................         -               2,111         4,773           13,696    147,681           72,715         10,760
                                                                   23,452                173,636                     8,894
    Grossmont Union High................................................................................................................1,920                1,837           977            4,160     79,894           51,311             35
                                                                   25,161                176,657                   14,383                    -
    Hacienda La Puente Unified................................................................................................................               1,545         4,577            8,261    127,753           83,628          9,248
                                                                   23,773                164,616                   12,541
    Hayward Unified................................................................................................................          -               1,825         4,071            6,645     93,712           61,364             55
                                                                   16,811                108,055                     8,363
    Hemet Unified................................................................................................................            -               1,152         3,080            4,131     69,094           45,122            103

                                                                      15,204                  89,207                    6,343
    Hesperia Unified................................................................................................................      2,039              1,051             -            3,253     62,014           43,535            102
                                                                      17,126                117,714                   14,689
    Inglewood Unified................................................................................................................         -              1,187         3,646            9,856     77,245           49,642          4,107
                                                                      23,392                142,288                     4,348
    Irvine Unified................................................................................................................          734              1,880           457            1,277     57,925           22,210          9,548
                                                                      19,048                113,760                     7,749
    Jurupa Unified................................................................................................................            -              1,239         2,981            3,529     77,044           56,414              5
                                                                      28,452                247,658                   13,546
    Kern Union High................................................................................................................           -              1,458         2,345            9,743    114,693           72,530          8,874
                                                                      16,556                144,597                     5,984
    Lake Elsinore Unified................................................................................................................     -              1,266         2,220            2,498    106,937           49,169              -

                                                                      26,394                168,563                   12,504
    Lodi Unified................................................................................................................                 -           2,173         3,736           6,595      113,554          67,699         11,010
                                                                      91,465                659,868                   76,899
    Long Beach Unified................................................................................................................           -           4,390        20,795          51,714      456,725         247,369         36,444
                                                                    710,007              5,757,819                  592,508
    Los Angeles Unified................................................................................................................          -          56,451       180,371         355,686    3,985,966       1,911,548        306,550
                                                                      17,520                118,691                   10,705
    Lynwood Unified................................................................................................................              -             363         3,233           7,109       90,982          54,164          3,731
                                                                      15,681                100,363                     9,001
    Madera Unified................................................................................................................           3,351             739         3,881           1,030       70,006          43,294          2,618
                                                                      18,332                128,306                     5,388
    Manteca Unified................................................................................................................          1,452           1,230         1,749             957       80,534          52,376            164

                                                                      32,708                223,261                   18,622
    Modesto................................................................................................................                  -               2,666         5,779           10,177    132,898           85,621         11,215
                                                                      34,256                237,225                   23,999
    Montebello Unified................................................................................................................       -               1,691         7,310           14,998    162,341          105,696          7,988
                                                                      32,348                202,108                   18,106
    Moreno Valley Unified................................................................................................................    -               2,387         5,497           10,222    153,217           97,107         12,286
                                                                      36,436                225,487                   10,895
    Mount Diablo Unified................................................................................................................     -               2,981         2,964            4,950    121,268           64,388         15,377
                                                                      16,414                115,257                     5,830
    Napa Valley Unified................................................................................................................ 1,218                1,082         1,758            1,772     48,278           13,254          6,292
                                                                      21,364                142,402                     8,259
    Newport-Mesa Unified................................................................................................................ 1,696               1,612         2,922            2,029     40,374            5,482          8,693

                                                                   23,140                155,333                   11,806
    Norwalk-La Mirada Unified................................................................................................................ -              1,537         3,248            7,021    110,108           68,788          9,919
                                                                   55,051                462,777                   52,094
    Oakland Unified................................................................................................................           -              4,095        14,085           33,914    290,968          133,530         23,987
                                                                   22,215                143,940                   15,391
    Oceanside Unified................................................................................................................  2,335                 1,528         3,531            7,997     82,106           51,954              -
                                                                   25,802                159,793                   17,956              6,083
    Ontario-Montclair Elementary................................................................................................................             1,511         7,076            3,286    110,350           76,180              -
                                                                   30,858                194,468                     9,214
    Orange Unified................................................................................................................            -              2,152         3,420            3,642     85,327           37,133         12,899
                                                                   15,769                105,665                   10,286
    Oxnard Elementary................................................................................................................         -              1,168         3,903            5,215     61,942           39,162            132

                                                                 19,767                146,914                   14,242                  6,258
    Pajaro Valley Joint Unified................................................................................................................              1,649         3,587            2,748     86,287           36,947          8,458
                                                                 20,216                140,267                     8,860
    Palm Springs Unified................................................................................................................        -            1,371         3,021            4,468     79,014           52,788              7
                                                                 20,038                134,865                   16,542
    Palmdale Elementary................................................................................................................         -            1,651         4,216           10,675     96,580           57,392          5,000
                                                                 16,784                114,548                   11,936
    Paramount Unified................................................................................................................           -              853         3,917            7,166     79,909           48,679          4,381
                                                                 23,485                183,323                   18,907
    Pasadena Unified................................................................................................................            -            2,267         5,872           10,768    102,410           50,456         14,328
                                                                 25,772                166,662                     7,415                        -
    Placentia-Yorba Linda Unified................................................................................................................            1,731         2,229            3,455     89,193           50,728          8,997

                                                                     33,617                 262,286                   40,281
    Pomona Unified................................................................................................................               -           2,280         7,340           30,661    170,178          104,823         10,003
                                                                     32,536                 257,131                     4,857
    Poway Unified................................................................................................................            1,023           2,104           841              889    145,904           59,990         11,511
                                                                     19,006                 134,083                     6,402
    Redlands Unified................................................................................................................         2,165           1,040         1,938            1,259     92,176           51,736             26
                                                                     27,088                 163,038                   12,640
    Rialto Unified................................................................................................................           3,978           1,432         5,076            2,154    118,138           85,429              -
                                                                     37,597                 245,101                   18,073
    Riverside Unified................................................................................................................            -           2,878         5,801            9,394    161,508           99,634         15,176
                                                                     19,083                 120,352                     8,843
    Rowland Unified................................................................................................................              -           1,350         3,254            4,239     86,408           54,727          7,597

                                                                  51,898                400,782                   46,555
    Sacramento Unified................................................................................................................        -              4,271        11,248           31,036    272,122          143,581         21,168
                                                                  34,657                227,087                   10,525
    Saddleback Valley Unified................................................................................................................ -              2,170           995            7,360    103,204           48,269            129
                                                                  50,340                350,289                   37,062                13,766
    San Bernardino Unified................................................................................................................                   4,015        13,788            5,493    262,641          159,319         18,367
                                                                140,743              1,193,969                  119,748
    San Diego Unified................................................................................................................         -             10,440        26,053           83,255    511,942          192,487         63,898
                                                                  60,896                471,686                   36,786
    San Francisco Unified................................................................................................................     -                  -        11,395           25,391    153,177           45,611              -
                                                                  33,035                318,275                   13,845
    San Jose Unified................................................................................................................          -              2,203         4,532            7,110    145,131           20,880              -

                                                                    48,052                351,111                   24,515
    San Juan Unified................................................................................................................    5,296                4,679         5,596            8,944    232,799          125,292         26,088
                                                                    20,216                162,756                     2,618
    San Ramon Valley Unified................................................................................................................ -               1,683             -              935     71,231           14,983          7,038
                                                                    58,043                382,272                   34,469
    Santa Ana Unified................................................................................................................        -               4,085        13,824           16,560    233,304          125,364         21,244
                                                                    17,494                133,323                     6,939
    Santa Rosa................................................................................................................          2,382                1,216         1,773            1,568     52,720           31,463            109
                                                                    20,604                129,754                     3,455
    Simi Valley Unified................................................................................................................      -               1,474           951            1,030     75,198           52,851            217
                                                                    36,771                248,836                   26,174
    Stockton Unified................................................................................................................         -               2,793         7,442           15,939    172,528           99,281         15,068

                                                                  34,010                 242,360                   17,382
    Sweetwater Union High................................................................................................................        -           2,271         3,842           11,269    168,672          113,085         12,247
                                                                  17,449                 143,557                     2,686
    Temecula Valley Unified................................................................................................................      -           1,106           695              885     97,165           50,196          4,687
                                                                  23,809                 153,673                     4,749
    Torrance Unified................................................................................................................             -           1,328         1,258            2,163     91,635           58,899          7,427



        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      19                                                                      U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary revenue--Con.
                                                                   State sources--Con.                                                                                 Local sources

                 Geographic area

                                                                                                                                                                        Parent    From cities   From other
                                                                   Transpor-           Other and                                                      Property    government             and        school
                                                                       tation        nonspecified                      Total        Total taxes     taxes only   contributions       counties     systems         Charges           Other

CALIFORNIA--Con.

Independent Schools--Con.
                                                                       274                 32,481                  41,455               29,723
   Escondido Union Elementary................................................................................................................          29,723                -             -        6,042            1,401          4,289
                                                                    1,232                  40,360                  36,499               21,424
   Fairfield-Suisun Unified................................................................................................................            21,424                -         7,108          731            1,622          5,614
                                                                    1,787                  18,282                  45,368               23,305
   Folsom Cordova Unified................................................................................................................              23,305                -         4,464          581            1,826         15,192
                                                                    1,988                  70,721                  36,425
   Fontana Unified................................................................................................................      25,055         25,055                -           470          278              330         10,292
                                                                    3,187                  60,922                  89,111
   Fremont Unified................................................................................................................      70,696         70,696                -            60        1,598            4,332         12,425
                                                                    4,379                135,250                 153,191
   Fresno Unified................................................................................................................       80,662         80,662                -             9        3,239            4,810         64,471

                                                                     4,412                 49,789                  96,620              79,543
    Garden Grove Unified................................................................................................................               79,543                -             -        3,808            5,763          7,506
                                                                        666                63,540                  67,211
    Glendale Unified................................................................................................................   50,535          50,535                -             -          258            5,822         10,596
                                                                     2,160                 26,388                  84,848              55,086
    Grossmont Union High................................................................................................................               55,086                -            90       14,680            4,635         10,357
                                                                     2,014                 32,863                  34,521              24,207
    Hacienda La Puente Unified................................................................................................................         24,207                -             -          118            3,305          6,891
                                                                     1,034                 31,259                  58,363
    Hayward Unified................................................................................................................    39,239          38,099                -             -        9,774            2,042          7,308
                                                                     1,670                 22,199                  30,598
    Hemet Unified................................................................................................................      19,141          19,141                -            89        4,762            1,697          4,909

                                                                        1,826                 16,551                  20,850
    Hesperia Unified................................................................................................................     12,281        12,281                -             -        3,382            1,026          4,161
                                                                             39               23,457                  25,780
    Inglewood Unified................................................................................................................ 21,210           21,210                -             -           30              613          3,927
                                                                        1,668                 24,499                  80,015
    Irvine Unified................................................................................................................       67,300        67,300                -             -          175            4,390          8,150
                                                                        2,336                 18,289                  28,967
    Jurupa Unified................................................................................................................       16,166        16,166                -           899        5,817            1,992          4,093
                                                                        1,936                 31,353                119,419
    Kern Union High................................................................................................................      70,716        70,716                -            16          372            2,239         46,076
                                                                        2,099                 55,669                  31,676
    Lake Elsinore Unified................................................................................................................16,510        16,510                -            95        5,005            1,969          8,097

                                                                        4,313                 30,532                  42,505
    Lodi Unified................................................................................................................        31,538         31,538                -            11          886            1,920          8,150
                                                                        8,516               164,396                 126,244
    Long Beach Unified................................................................................................................ 100,355        100,355                -             -            -            6,317         19,572
                                                                      74,559             1,693,309               1,179,345
    Los Angeles Unified................................................................................................................963,941        963,941                -           937            -           34,653        179,814
                                                                             14               33,073                  17,004
    Lynwood Unified................................................................................................................     14,011         14,011                -             -           81              520          2,392
                                                                        3,317                 20,777                  21,356
    Madera Unified................................................................................................................      16,839         16,839                -             -          759            1,304          2,454
                                                                        1,737                 26,257                  42,384
    Manteca Unified................................................................................................................     19,374         19,374                -           186        5,050            2,368         15,406

                                                                        1,045                 35,017                  71,741
    Modesto................................................................................................................              48,532        48,532                -           181        7,621            4,001         11,406
                                                                        1,795                 46,862                  50,885
    Montebello Unified................................................................................................................ 38,614          38,614                -             -        6,265            1,489          4,517
                                                                        2,439                 41,385                  30,785
    Moreno Valley Unified................................................................................................................23,943        23,943                -            10           54            2,914          3,864
                                                                        2,577                 38,926                  93,324
    Mount Diablo Unified................................................................................................................ 75,598        75,598                -           413        2,271            5,497          9,545
                                                                        1,412                 27,320                  61,149
    Napa Valley Unified................................................................................................................ 50,022         50,022                -             -        1,207              804          9,116
                                                                        1,075                 25,124                  93,769
    Newport-Mesa Unified................................................................................................................ 81,783        81,783                -             -          635            2,556          8,795

                                                                     1,500                 29,901                  33,419             23,680
    Norwalk-La Mirada Unified................................................................................................................          23,680                -            47          300            2,458          6,934
                                                                     6,985               126,466                 119,715
    Oakland Unified................................................................................................................   97,845           90,386                -             -        1,523            6,104         14,243
                                                                     3,911                 26,241                  46,443
    Oceanside Unified................................................................................................................ 31,191           31,191                -            75        7,185            1,569          6,423
                                                                     1,704                 32,466                  31,487             17,842
    Ontario-Montclair Elementary................................................................................................................       17,842                -           101        9,018              895          3,631
                                                                     2,307                 32,988                  99,927
    Orange Unified................................................................................................................    78,853           78,853                -         2,552        2,546            3,084         12,892
                                                                     1,662                 20,986                  33,437
    Oxnard Elementary................................................................................................................ 21,915           21,915                -             6        5,136              688          5,692

                                                                  2,428                  38,454                  46,385                  37,702
    Pajaro Valley Joint Unified................................................................................................................        37,702                -             -            -            1,606          7,077
                                                                  2,118                  24,101                  52,393
    Palm Springs Unified................................................................................................................ 30,107        30,107                -         1,970        6,049            2,439         11,828
                                                                  2,448                  31,740                  21,743
    Palmdale Elementary................................................................................................................16,987          16,987                -             -           11            1,669          3,076
                                                                  1,160                  25,689                  22,703
    Paramount Unified................................................................................................................ 17,317           17,317                -            21        1,266              718          3,381
                                                                  3,456                  34,170                  62,006
    Pasadena Unified................................................................................................................     46,205        46,205                -             -        1,363            1,205         13,233
                                                                  1,625                  27,843                  70,054                  54,756
    Placentia-Yorba Linda Unified................................................................................................................      54,756                -             -          290            2,480         12,528

                                                                          645                 54,707                  51,827
    Pomona Unified................................................................................................................       38,214        38,214                -             -          487            2,000         11,126
                                                                       2,570                  71,833                106,370
    Poway Unified................................................................................................................        63,788        63,788                -             -        3,108            6,048         33,426
                                                                       1,867                  38,547                  35,505
    Redlands Unified................................................................................................................     22,634        22,634                -             5        5,507            2,072          5,287
                                                                       1,647                  31,062                  32,260
    Rialto Unified................................................................................................................       16,768        16,768                -             -        7,382            2,522          5,588
                                                                       4,735                  41,963                  65,520
    Riverside Unified................................................................................................................    45,067        45,067                -           686        1,193            6,338         12,236
                                                                          992                 23,092                  25,101
    Rowland Unified................................................................................................................      19,989        19,989                -             -           65            1,639          3,408

                                                                    4,675               102,698                   82,105
    Sacramento Unified................................................................................................................ 62,529          62,529                -            42        1,359            2,056         16,119
                                                                    1,862                 52,944                113,358                 88,299
    Saddleback Valley Unified................................................................................................................          88,299                -             -       12,387            4,239          8,433
                                                                    3,951                 81,004                  50,586                35,789
    San Bernardino Unified................................................................................................................             35,789                -             -        1,467            3,599          9,731
                                                                  11,542                244,015                 562,279
    San Diego Unified................................................................................................................ 400,065         400,065                -            62        6,471           11,645        144,036
                                                                           -            107,566                 281,723               223,348
    San Francisco Unified................................................................................................................             201,481                -             -            -                -         58,375
                                                                    2,266               121,985                 159,299
    San Jose Unified................................................................................................................ 115,104          115,104                -           301       10,986            2,987         29,921

                                                                      8,025                 73,394                  93,797
    San Juan Unified................................................................................................................    69,755         69,755                -             5          562            6,576         16,899
                                                                         585                48,625                  88,907              68,582
    San Ramon Valley Unified................................................................................................................           68,582                -             -        1,033            3,641         15,651
                                                                      2,370                 84,326                114,499
    Santa Ana Unified................................................................................................................ 93,410           93,410                -             -        3,449            4,628         13,012
                                                                         811                20,337                  73,664
    Santa Rosa................................................................................................................          50,726         50,726                -             -        5,790            4,290         12,858
                                                                      1,350                 20,780                  51,101
    Simi Valley Unified................................................................................................................ 33,257         33,257                -             -        7,437            3,260          7,147
                                                                      3,985                 54,194                  50,134
    Stockton Unified................................................................................................................    38,917         38,917                -             -          541            1,693          8,983

                                                                    2,165                 41,175                   56,306             43,216
    Sweetwater Union High................................................................................................................              43,216                -             9        2,322            1,857          8,902
                                                                       392                41,890                   43,706             25,788
    Temecula Valley Unified................................................................................................................            25,788                -           759          246            2,924         13,989
                                                                    2,710                 22,599                   57,289
    Torrance Unified................................................................................................................  41,681           41,681                -             -          740            4,520         10,348



        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      20                                                                   U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                               Elementary-secondary expenditure
                                                                                                                                                              Current spending
                                                                                                                For selected objects                                              For selected functions
                 Geographic area
                                                                                                                                                                  Instruction                              Support services

                                                                                                            Salaries and                Employee                  Salaries and    Employee                            Pupil          Staff
                                                                          Total                 Total             wages                  benefits        Total2         wages      benefits           Total         support        support

CALIFORNIA--Con.

Independent Schools--Con.
                                                                117,012                  105,297                   70,482               19,131
   Escondido Union Elementary................................................................................................................          67,439          50,011        12,610         33,105            2,664          6,512
                                                                143,512                  114,309                   78,097               18,940
   Fairfield-Suisun Unified................................................................................................................            77,516          56,995        13,822         30,221            2,760          4,375
                                                                117,364                    84,419                  59,347               13,625
   Folsom Cordova Unified................................................................................................................              53,268          38,872         9,029         27,465            3,338          2,840
                                                                236,498                  211,504                 142,023
   Fontana Unified................................................................................................................      39,697        124,104          90,050        23,338         73,573           10,505         10,901
                                                                229,922                  179,256                 134,374
   Fremont Unified................................................................................................................      19,801        120,280          96,881        13,322         49,820            5,124          6,148
                                                                602,295                  515,768                 332,644
   Fresno Unified................................................................................................................       98,852        329,580         224,809        71,666        154,428           18,320         29,213

                                                                 294,119                 281,082                 194,454               57,075
    Garden Grove Unified................................................................................................................              180,780         133,288        36,917          83,477          12,935          9,405
                                                                 203,629                 172,686                 115,695
    Glendale Unified................................................................................................................   29,311         116,461          83,844        20,779          49,186           4,773          8,577
                                                                 177,044                 152,607                 104,135               23,949
    Grossmont Union High................................................................................................................               86,570          65,386        13,376          52,767           6,257          8,372
                                                                 171,607                 156,457                 101,520               25,174
    Hacienda La Puente Unified................................................................................................................         81,806          57,150        14,057          42,859           4,621          5,891
                                                                 174,259                 154,932                 112,709
    Hayward Unified................................................................................................................    16,247          95,409          73,763        11,214          46,649           3,696         10,470
                                                                 102,758                   93,039                  59,627
    Hemet Unified................................................................................................................      17,314          61,042          43,054        12,177          26,924           3,344          3,460

                                                                      85,744                  79,455                  52,480
    Hesperia Unified................................................................................................................     15,717         55,095         39,440        11,960          21,169           2,507          2,030
                                                                    105,404                   96,950                  59,811
    Inglewood Unified................................................................................................................ 18,002            59,443         40,048        12,285          30,298           2,736          3,453
                                                                    145,753                 133,848                   94,809
    Irvine Unified................................................................................................................       21,340         86,491         66,830        13,996          41,741           4,130          5,587
                                                                    111,019                 105,025                   70,866
    Jurupa Unified................................................................................................................       17,138         68,977         51,220        11,734          30,754           3,966          3,646
                                                                    202,561                 175,591                 113,718
    Kern Union High................................................................................................................      33,473         90,733         64,745        19,868          68,205          10,001          5,846
                                                                    114,410                   87,970                  57,504
    Lake Elsinore Unified................................................................................................................14,639         56,063         40,909         9,912          27,700           3,331          2,257

                                                                    161,274                 148,706                 105,690
    Lodi Unified................................................................................................................        26,354          96,934         72,127        18,571          46,117           4,568          7,039
                                                                    645,283                 564,635                 365,770
    Long Beach Unified................................................................................................................ 85,028          356,648        250,948        58,283         173,030          25,375         20,615
                                                                 5,420,500               4,928,054               3,253,537
    Los Angeles Unified................................................................................................................874,037       2,982,785      2,156,225       563,795       1,580,971         216,214        269,359
                                                                    103,073                   95,499                  61,885
    Lynwood Unified................................................................................................................     14,860          60,500         42,035        10,138          28,920           1,981          1,933
                                                                      96,779                  91,507                  60,163
    Madera Unified................................................................................................................      18,267          52,918         38,690        10,820          31,621           3,768          2,362
                                                                    124,289                 102,014                   66,334
    Manteca Unified................................................................................................................     19,349          66,111         46,036        12,616          31,206           5,299          3,864

                                                                    202,054                 182,373                 129,750
    Modesto................................................................................................................              28,924       120,271          91,357        18,671          53,229           4,756         11,751
                                                                    252,187                 211,296                 143,184
    Montebello Unified................................................................................................................ 39,755         126,459          89,552        24,881          63,093           7,643         13,147
                                                                    192,684                 180,870                 120,823
    Moreno Valley Unified................................................................................................................30,158       116,595          84,727        19,980          53,410           7,813          5,034
                                                                    210,573                 201,192                 138,492
    Mount Diablo Unified................................................................................................................ 36,894       129,958          94,387        25,557          58,747           5,305          7,235
                                                                    111,481                   94,713                  64,384
    Napa Valley Unified................................................................................................................ 15,599         59,238          43,420        10,280          29,039           2,785          3,662
                                                                    152,264                 135,009                   87,499
    Newport-Mesa Unified................................................................................................................ 29,370        83,747          59,010        18,132          43,582           4,094          4,872

                                                                 148,184                 136,792                   92,839             25,299
    Norwalk-La Mirada Unified................................................................................................................          84,091          59,704        16,182         43,555            2,325          6,009
                                                                 503,526                 395,111                 250,152
    Oakland Unified................................................................................................................   68,199          249,448         162,213        46,499        118,181           21,120         11,657
                                                                 133,296                 123,076                   86,314
    Oceanside Unified................................................................................................................ 19,834           76,717          57,336        12,418         41,452            5,134          5,236
                                                                 161,547                 146,164                 100,457              27,662
    Ontario-Montclair Elementary................................................................................................................       94,678          69,698        18,066         44,369            5,148          4,911
                                                                 181,885                 168,502                 107,904
    Orange Unified................................................................................................................    28,878          106,496          73,825        18,146         55,363            5,053          7,204
                                                                 107,471                   89,406                  58,835
    Oxnard Elementary................................................................................................................ 17,415           59,405          41,110        12,505         25,409            1,816          1,933

                                                               151,980                 128,319                   80,970                  27,894
    Pajaro Valley Joint Unified................................................................................................................        74,912          52,744        16,475          46,770           6,344          5,027
                                                               141,474                 116,063                   71,559
    Palm Springs Unified................................................................................................................ 19,137        71,614          49,266        13,135          38,198           3,106          6,276
                                                               149,908                 120,327                   75,805
    Palmdale Elementary................................................................................................................20,259          78,661          55,540        15,304          35,300           3,785          4,014
                                                               117,818                   99,057                  64,418
    Paramount Unified................................................................................................................ 17,135           60,764          43,283        11,839          31,558           3,148          5,639
                                                               203,979                 164,979                 101,907
    Pasadena Unified................................................................................................................     26,463       101,551          67,105        17,679          56,409           3,672         12,661
                                                               164,775                 146,499                   97,986                  23,956
    Placentia-Yorba Linda Unified................................................................................................................      94,385          68,622        16,929          47,528           4,615          5,957

                                                                   266,656                  202,957                 132,012
    Pomona Unified................................................................................................................        29,350      122,457          84,695        17,679          63,913           5,343         12,390
                                                                   228,174                  188,196                 134,362
    Poway Unified................................................................................................................         30,257      120,313          93,059        18,321          57,064           6,940          8,795
                                                                   122,788                  107,957                   73,517
    Redlands Unified................................................................................................................      20,141       67,156          49,924        12,262          35,378           5,281          3,347
                                                                   163,805                  146,373                 100,961
    Rialto Unified................................................................................................................        26,093       88,688          66,821        15,679          50,697           6,145          8,462
                                                                   248,739                  230,999                 146,010
    Riverside Unified................................................................................................................     45,778      142,066          97,171        31,400          74,777           8,628         10,249
                                                                   114,890                  106,812                   72,103
    Rowland Unified................................................................................................................       19,955       66,588          47,803        12,966          34,587           3,942          5,815

                                                                367,994                 325,121                 212,128
    Sacramento Unified................................................................................................................ 60,859         209,228         140,199        41,781         90,051            6,834          8,434
                                                                227,256                 194,100                 124,201                 35,270
    Saddleback Valley Unified................................................................................................................         132,972          91,849        26,585         54,002            5,282          6,990
                                                                349,939                 317,524                 207,137                 55,664
    San Bernardino Unified................................................................................................................            178,026         130,760        32,474        116,009           17,363         17,511
                                                             1,148,285                  955,202                 649,867
    San Diego Unified................................................................................................................ 159,645         598,728         423,470       104,598        316,394           64,444         47,664
                                                                394,150                 354,186                 229,109                 64,972
    San Francisco Unified................................................................................................................             227,761         154,023        43,717        111,485            1,171         27,340
                                                                291,967                 221,303                 144,556
    San Jose Unified................................................................................................................    40,190        142,321          98,910        28,196         71,275            6,647          8,157

                                                                  386,208                 315,015                 212,489
    San Juan Unified................................................................................................................    56,308        191,295         138,124        34,256        106,318           10,220         15,012
                                                                  161,130                 111,296                   75,526              20,900
    San Ramon Valley Unified................................................................................................................           77,243          54,801        15,505         30,916            2,784          1,947
                                                                  369,943                 335,813                 233,037
    Santa Ana Unified................................................................................................................ 54,623          226,706         169,356        38,725         89,118            9,311         14,901
                                                                  136,844                 106,903                   69,128
    Santa Rosa................................................................................................................          20,307         64,896          46,918        11,690         35,976            4,300          5,156
                                                                  123,746                 115,844                   78,230
    Simi Valley Unified................................................................................................................ 23,051         71,567          51,909        15,690         34,488            3,690          3,007
                                                                  234,634                 221,909                 151,417
    Stockton Unified................................................................................................................    36,579        137,018         100,132        24,273         73,710            8,359         14,915

                                                                229,598                  210,346                 147,844              33,410
    Sweetwater Union High................................................................................................................             117,556          86,061        19,668          72,178          12,570         10,842
                                                                128,959                  100,277                   66,227             17,349
    Temecula Valley Unified................................................................................................................            68,499          49,409        12,336          28,174           4,020          3,268
                                                                155,661                  133,432                   94,841
    Torrance Unified................................................................................................................  19,110           84,690          63,252        13,028          38,840           4,453          5,470



        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                       21                                                                   U.S. Census Bureau
Table 15.                   Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                            15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                            Elementary-secondary expenditure--Con.                                                       Indebtedness
                                                                                       Current spending--Con.
                                                                                    For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                         Total debt        Long-term      Long-term
                                                                     General          School                                               Other                 Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                               current   Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                             spending     outlay   governments     on debt     fiscal year       fiscal year    fiscal year

CALIFORNIA--Con.

Independent Schools--Con.
                                                                       580                   7,784                 15,565                 4,753
   Escondido Union Elementary................................................................................................................        10,244            284      1,187        31,415                  -         1,320
                                                                       524                   7,457                 15,105                 6,572
   Fairfield-Suisun Unified................................................................................................................          26,082          2,958        163         3,110                  -           320
                                                                       546                   6,982                 13,759
   Folsom Cordova Unified................................................................................................................ 3,686      32,640             40        265        24,386                  -           800
                                                                       670                 15,011                  36,486
   Fontana Unified................................................................................................................      13,827       22,863              9      2,122        70,919                 10         2,434
                                                                    1,418                  12,122                  25,008
   Fremont Unified................................................................................................................        9,156      33,471         13,875      3,320        81,237                  -         3,505
                                                                    1,879                  37,853                  67,163
   Fresno Unified................................................................................................................       31,760       75,188          1,583      9,756       205,054                  -        20,482

                                                                        650                16,492                  43,995              16,825
    Garden Grove Unified................................................................................................................             11,918          1,119          -             -                 -               -
                                                                        418                10,944                  24,474
    Glendale Unified................................................................................................................     7,039       27,396            476      3,071        93,310            30,000           5,230
                                                                     1,187                   9,684                 27,267              13,270
    Grossmont Union High................................................................................................................             22,838              4      1,595        32,305               904               -
                                                                     2,376                   8,498                 21,473              31,792
    Hacienda La Puente Unified................................................................................................................       11,217          3,544        389         7,785                 -               -
                                                                     1,091                   9,933                 21,459
    Hayward Unified................................................................................................................    12,874        15,068          3,509        750        14,485                 -           1,075
                                                                        438                  4,882                 14,800
    Hemet Unified................................................................................................................        5,073        8,943             63        713        14,065                 -             510

                                                                           353                  6,755                   9,524
    Hesperia Unified................................................................................................................      3,191       6,180             16         93           442                 -           1,408
                                                                           797                  7,836                 15,476
    Inglewood Unified................................................................................................................     7,209       4,629          3,627        198        23,345            20,000             625
                                                                        1,006                   9,178                 21,840
    Irvine Unified................................................................................................................        5,616       9,297          2,494        114             -                 -           5,755
                                                                           528                  6,302                 16,312
    Jurupa Unified................................................................................................................        5,294       5,989              5          -         8,658             8,600              45
                                                                           547                16,934                  34,877
    Kern Union High................................................................................................................      16,653      21,324          1,079      4,567        71,615                 -             925
                                                                           675                  5,725                 15,712
    Lake Elsinore Unified................................................................................................................ 4,207      22,311          1,969      2,160        43,008                 -             432

                                                                           522                11,288                  22,700
    Lodi Unified................................................................................................................         5,655       11,443            655       470          9,306                 -            183
                                                                        1,384                 30,630                  95,026
    Long Beach Unified................................................................................................................ 34,957        79,467            438       743         93,965            25,000            780
                                                                      30,555                272,341                 792,502
    Los Angeles Unified................................................................................................................364,298      456,954            489    35,003      1,245,459           330,625         40,440
                                                                        1,655                   3,561                 19,790
    Lynwood Unified................................................................................................................      6,079        6,177            812       585         10,953                 -          1,528
                                                                           497                  6,470                 18,524
    Madera Unified................................................................................................................       6,968        4,538            299       435          8,378                 -            631
                                                                           366                  7,417                 14,260
    Manteca Unified................................................................................................................      4,697       21,622            653         -              -                 -              -

                                                                           588                11,903                  24,231
    Modesto................................................................................................................               8,873      14,376          2,706      2,599        65,600                  -          4,960
                                                                        1,024                 14,080                  27,199
    Montebello Unified................................................................................................................ 21,744        38,798          1,093      1,000        62,318                  -          1,770
                                                                           537                12,355                  27,671
    Moreno Valley Unified................................................................................................................10,865      10,384              -      1,430        28,570                  -            548
                                                                           607                14,353                  31,247
    Mount Diablo Unified................................................................................................................ 12,487       7,344          1,336        701        13,839                  -            375
                                                                           385                  5,832                 16,375
    Napa Valley Unified................................................................................................................ 6,436        15,948             15        805        16,785              4,600            345
                                                                           858                  9,364                 24,394
    Newport-Mesa Unified................................................................................................................ 7,680       13,520          3,525        210         4,035                  -            290

                                                                        611                  9,531                 25,079              9,146
    Norwalk-La Mirada Unified................................................................................................................         9,885          1,507          -             -                 -               -
                                                                     4,323                 22,850                  58,231
    Oakland Unified................................................................................................................   27,482        101,583          2,281      4,551       191,915            87,565           8,164
                                                                        967                  8,583                 21,532
    Oceanside Unified................................................................................................................  4,907          9,989             28        203        13,168             9,683             683
                                                                        508                10,390                  23,412              7,117
    Ontario-Montclair Elementary................................................................................................................     14,258            245        880        17,375                 -             540
                                                                     1,585                 12,753                  28,768
    Orange Unified................................................................................................................     6,643         11,081          1,717        585        11,645                 -             230
                                                                        698                  7,842                 13,120
    Oxnard Elementary................................................................................................................ 4,592          15,226            441      2,398        58,556            13,000           1,725

                                                                  1,423                  12,504                  21,472                  6,637
    Pajaro Valley Joint Unified................................................................................................................      23,118             39        504        10,081                 -               -
                                                                     705                   7,658                 20,453
    Palm Springs Unified................................................................................................................ 6,251       21,423             20      3,968        64,900                 -           1,515
                                                                     480                   7,903                 19,118
    Palmdale Elementary................................................................................................................ 6,366        27,295            941      1,345        34,885             8,300             320
                                                                     614                   6,988                 15,169
    Paramount Unified................................................................................................................    6,735       17,006            441      1,314        55,684               789             460
                                                                     662                   9,675                 29,739
    Pasadena Unified................................................................................................................     7,019       35,820            687      2,493       100,915            50,000           2,520
                                                                     577                   9,725                 26,654                  4,586
    Placentia-Yorba Linda Unified................................................................................................................    15,750          2,526          -             -                 -               -

                                                                          663                 17,122                  28,395
    Pomona Unified................................................................................................................        16,587     58,579            496      4,624        95,807            36,485         26,025
                                                                          803                   9,909                 30,617
    Poway Unified................................................................................................................         10,819     39,846            132          -             -                 -              -
                                                                          368                   8,169                 18,213
    Redlands Unified................................................................................................................       5,423     10,614          2,413      1,804        41,864                 -            911
                                                                       1,016                  11,496                  23,578
    Rialto Unified................................................................................................................         6,988     15,922            883        627        32,530            20,000              -
                                                                       1,352                  16,188                  38,360
    Riverside Unified................................................................................................................     14,156     16,940              -        800        16,364                 -            666
                                                                          427                   8,220                 16,183
    Rowland Unified................................................................................................................        5,637      6,027          2,051          -             -                 -              -

                                                                    1,856                 19,068                  53,859
    Sacramento Unified................................................................................................................ 25,842        39,741             32      3,100        68,566                   -        2,510
                                                                       960                12,069                  28,701                  7,126
    Saddleback Valley Unified................................................................................................................        26,956          3,000      3,200        63,385                   -        1,445
                                                                    1,902                 24,295                  54,938                23,489
    San Bernardino Unified................................................................................................................           31,764              -        651         8,356                   -       37,507
                                                                    1,231                 88,186                114,869
    San Diego Unified................................................................................................................ 40,080        189,057            168      3,858       140,043                   -       17,903
                                                                    1,490                 10,469                  71,015                14,940
    San Francisco Unified................................................................................................................            20,767         19,197          -             -                   -            -
                                                                       808                18,437                  37,226
    San Jose Unified................................................................................................................      7,707      61,433          7,272      1,959       108,783                   -            -

                                                                      2,354                 23,812                  54,920
    San Juan Unified................................................................................................................    17,402       69,953             42      1,198        47,953            33,000          2,158
                                                                         370                  8,707                 17,108               3,137
    San Ramon Valley Unified................................................................................................................         43,182              5      6,647       130,463             3,445         11,680
                                                                         631                18,705                  45,570
    Santa Ana Unified................................................................................................................ 19,989         31,449            972      1,709        42,477            17,692            840
                                                                      1,664                   9,609                 15,247
    Santa Rosa................................................................................................................           6,031       23,221          1,187      5,533        94,835                 -              -
                                                                         524                  8,071                 19,196
    Simi Valley Unified................................................................................................................  9,789        6,269             82      1,551        44,195                 -          1,480
                                                                      1,067                 12,396                  36,973
    Stockton Unified................................................................................................................    11,181       11,895             16        814        15,710                 -          1,168

                                                                    1,272                 18,389                   29,105             20,612
    Sweetwater Union High................................................................................................................            18,756              2        494         9,378                  -          1,000
                                                                    1,144                   6,133                  13,609               3,604
    Temecula Valley Unified................................................................................................................          25,372              -      3,310        71,750              6,700          1,470
                                                                       879                  8,870                  19,168
    Torrance Unified................................................................................................................    9,902        17,655          4,534         40             -                  -            791



        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      22                                                              U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                          Elementary-secondary revenue
                                                                                                                                                   Federal sources                                            State sources

                 Geographic area


                                                                                                                                      Compen-              Handi-         Child      Other and                                      Handi-
                                                                Enrollment1                      Total                  Total           satory            capped       nutrition   nonspecified       Total        Formula         capped

CALIFORNIA--Con.

Independent Schools--Con.
                                                                     16,192                110,688                     4,604
   Tustin Unified................................................................................................................            -             1,074         1,886            1,644     46,785           20,191          5,960
                                                                     20,424                138,509                     9,163
   Vallejo Unified................................................................................................................           -             1,622         2,811            4,730     93,975           54,127          8,642
                                                                     17,344                116,879                     6,531
   Ventura Unified................................................................................................................           -             1,151         2,235            3,145     59,806           35,865            227
                                                                     23,902                164,454                   12,404
   Visalia Unified................................................................................................................           -                 -         3,812            8,592    107,554           73,580              -
                                                                     28,173                209,738                   10,140
   Vista Unified................................................................................................................      2,285                2,281         3,882            1,692    128,767           64,509            185
                                                                     34,214                234,767                   20,468
   West Contra Costa Unified................................................................................................................ -             3,257         5,391           11,820    136,736           73,547         18,110
                                                                     15,848                116,099                     2,599
   William S Hart Union High................................................................................................................ -             1,134           252            1,213     70,131           49,394          4,309

COLORADO

Independent Schools:
                                                                      16,775                113,859                     2,938
   Academy................................................................................................................                   283             603           278            1,774     52,294           49,835          1,025
                                                                      29,639                205,862                   12,180
   Adams-Arapahoe................................................................................................................          2,855           2,263         3,015            4,047    107,376          100,627          3,870
                                                                      26,974                196,352                     6,647
   Boulder Valley................................................................................................................          1,525           2,131           971            2,020     34,571           28,901          3,006
                                                                      41,052                326,140                     7,315
   Cherry Creek................................................................................................................              916           3,055         1,587            1,757    100,589           93,194          4,220
                                                                      31,586                212,451                   10,935
   Colorado Springs................................................................................................................        3,540           2,235         2,624            2,536     93,725           88,560          3,342
                                                                      69,693                551,649                   43,001
   Denver................................................................................................................                 13,683           5,149        12,056           12,113    161,688          140,120          8,165

                                                                         32,446                250,168                     3,997
    Douglas County................................................................................................................           443           2,007           404            1,143     87,566           83,322          1,862
                                                                         15,335                100,309
    Greeley................................................................................................................6,639           2,342             943         2,071            1,283     53,289           48,337          1,403
                                                                         88,579                635,139                   20,001
    Jefferson County................................................................................................................       4,592           4,998         4,336            6,075    259,010          240,251          9,535
                                                                         16,373                109,935                     3,108
    Littleton................................................................................................................                590             999           575              944     47,992           45,015          1,698
                                                                         19,324                117,101                     8,324
    Mesa County Valley................................................................................................................     2,911           2,055         1,945            1,413     64,784           60,003          2,121
                                                                         28,947                197,368                     6,876
    Northglenn-Thornton................................................................................................................    1,403           1,998         1,695            1,780    103,831           98,398          3,024

                                                                       23,434                154,327
    Poudre................................................................................................................8,039            1,613           1,519         1,253            3,654     57,362           52,733          2,151
                                                                       17,564                101,999                      9,902
    Pueblo City................................................................................................................            4,256           1,089         2,842            1,715     63,031           60,335          1,729
                                                                       18,750                119,334                      4,244
    St Vrain Valley................................................................................................................        1,120             895         1,076            1,153     50,244           47,209          1,466

CONNECTICUT

Dependent Schools:
                                                                      22,310                225,216                   23,918
  Bridgeport................................................................................................................              10,680           1,568         7,894            3,776    160,212          104,242         19,011
                                                                      22,538                365,377                   32,565
  Hartford................................................................................................................                16,225           2,484         8,304            5,552    261,171          128,696         35,784
                                                                      19,293                250,578                   30,992
  New Haven................................................................................................................               10,680           1,570         6,164           12,578    168,784           90,966         25,571
                                                                      15,782                174,423                   11,467
  Waterbury................................................................................................................                3,204           1,638         3,985            2,640    115,832           60,004         16,731

DELAWARE

Independent Schools:
                                                                      20,445                 184,369                   10,309
   Christina................................................................................................................               2,080           1,112         2,120            4,997    113,118           88,409           289
                                                                      15,729                 158,035                     7,817
   Red Clay................................................................................................................                2,727           1,027         1,829            2,234     91,776           64,991           299

DISTRICT OF COLUMBIA

Dependent Schools:
                                                         70,762                881,423                  184,825                   36,521
  Washington, DC Schools................................................................................................................                  10,151        20,171         117,982            -               -              -

FLORIDA

Independent Schools:
                                                                   29,922                 210,983                   21,665
   Alachua County................................................................................................................          5,847           2,154         5,268            8,396    114,418           47,879         20,135
                                                                   25,812                 195,738                   16,020
   Bay County................................................................................................................              4,354           2,140         4,445            5,081    104,183           37,254         17,818
                                                                   69,661                 444,194                   29,380
   Brevard County................................................................................................................          8,181           7,719         6,309            7,171    237,389          105,025         43,559
                                                                 241,094               1,736,054                  113,016
   Broward County................................................................................................................         24,740          16,276        35,282           36,718    907,465          271,460        110,659
                                                                   16,753                 122,254                     8,864
   Charlotte County................................................................................................................        1,744           1,673         2,752            2,695     41,263           12,069          6,084
                                                                   27,609                 174,603                     8,655
   Clay County................................................................................................................             1,639           2,880         2,282            1,854    118,498           51,470         24,265

                                                                    32,306                 295,259                   21,767
    Collier County................................................................................................................       6,817             4,062         5,530            5,358     61,596                -          3,639
                                                                  126,362                  834,598                   67,291
    Duval County................................................................................................................        17,837            12,818        17,354           19,282    457,878          212,577         90,180
                                                                    45,297                 302,968                   31,693
    Escambia County................................................................................................................     10,467             4,506         9,853            6,867    171,837           69,740         32,049
                                                                    16,809                 128,274                     7,941
    Hernando County................................................................................................................      2,490             1,598         2,485            1,368     65,478           23,704          9,574
                                                                  159,517               1,232,877                  135,982
    Hillsborough County................................................................................................................ 29,435            12,823        29,534           64,190    685,543          208,492        102,343
                                                                    28,548                 203,737                   15,118
    Lake County................................................................................................................          4,233             2,899         3,924            4,062    110,951           38,249         16,675

                                                                    56,109                 434,094                   31,794
    Lee County................................................................................................................         7,459               4,634         8,540           11,161     144,207          25,386         20,765
                                                                    31,123                 230,335                   16,001
    Leon County................................................................................................................        4,451               4,101         3,875            3,574     122,079          39,303         27,147
                                                                    35,463                 279,145                   18,214
    Manatee County................................................................................................................     5,159               4,102         5,548            3,405     138,705          36,450         22,456
                                                                    38,405                 264,647                   24,475
    Marion County................................................................................................................      7,338               4,347         7,647            5,143     153,997          63,399         31,517
                                                                    16,145                 126,364                     9,036
    Martin County................................................................................................................      2,447               1,347         2,055            3,187      24,466           1,519          2,485
                                                                  360,136               2,695,735                  230,829
    Miami-Dade County................................................................................................................ 80,146              15,069        75,421           60,193   1,410,531         423,918        195,658

                                                                 30,254                 212,080                   16,303
    Okaloosa County................................................................................................................        2,011           3,029         2,850            8,413    116,587           47,357         18,008
                                                                144,231              1,214,344                    65,021
    Orange County................................................................................................................         17,815          13,916        19,148           14,142    641,699          145,059         66,881


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    23                                                                      U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                              Elementary-secondary revenue--Con.
                                                                    State sources--Con.                                                                                 Local sources

                 Geographic area

                                                                                                                                                                         Parent    From cities   From other
                                                                   Transpor-            Other and                                                      Property    government             and        school
                                                                       tation         nonspecified                      Total         Total taxes    taxes only   contributions       counties     systems         Charges          Other

CALIFORNIA--Con.

Independent Schools--Con.
                                                                         764                 19,870                  59,299
   Tustin Unified................................................................................................................   42,746              42,746                -             -            -            2,409        14,144
                                                                      1,874                  29,332                  35,371
   Vallejo Unified................................................................................................................  28,561              28,561                -           100          264            1,750         4,696
                                                                      1,271                  22,443                  50,542
   Ventura Unified................................................................................................................  34,481              34,481                -            28        5,677            4,294         6,062
                                                                      2,348                  31,626                  44,496
   Visalia Unified................................................................................................................  25,832              25,832                -            33        9,709            1,465         7,457
                                                                      1,386                  62,687                  70,831
   Vista Unified................................................................................................................    43,469              43,469                -           719       13,226            2,821        10,596
                                                                      2,427                  42,652                  77,563         63,914
   West Contra Costa Unified................................................................................................................            58,912                -            60          300            2,606        10,683
                                                                      1,524                  14,904                  43,369         20,717
   William S Hart Union High................................................................................................................            20,717                -           528          886            2,146        19,092

COLORADO--Con.

Independent Schools:
                                                                        1,122                      312                58,627
   Academy................................................................................................................               49,025         49,025                -            175          37            7,319         2,071
                                                                        1,041                   1,838                 86,306
   Adams-Arapahoe................................................................................................................        69,992         69,992                -              -         253            5,631        10,430
                                                                        1,534                   1,130               155,134
   Boulder Valley................................................................................................................       134,069        134,069                -            416         114            6,764        13,771
                                                                        1,733                   1,442               218,236
   Cherry Creek................................................................................................................         175,854        175,854                -            301         880           27,895        13,306
                                                                        1,018                      805              107,791
   Colorado Springs................................................................................................................      80,438         80,438                -          8,972         741            5,455        12,185
                                                                        4,585                   8,818               346,960
   Denver................................................................................................................               282,922        282,922                -            139       3,424           25,569        34,906

                                                                           1,752                      630               158,605
    Douglas County................................................................................................................    109,883          109,883                -            614       8,396           12,201        27,511
                                                                              400                  3,149                 40,381
    Greeley................................................................................................................             29,531          29,531                -              -         530            3,459         6,861
                                                                           3,683                   5,541                356,128
    Jefferson County................................................................................................................ 275,577           275,577                -          1,211       1,417           45,732        32,191
                                                                              608                     671                58,835
    Littleton................................................................................................................           48,236          48,236                -              -          30            5,720         4,849
                                                                           1,163                   1,497                 43,993
    Mesa County Valley................................................................................................................ 35,931           35,931                -            421          55            4,997         2,589
                                                                           1,080                   1,329                 86,661
    Northglenn-Thornton................................................................................................................ 67,009          67,009                -             16       2,850           10,122         6,664

                                                                         1,136                   1,342                 88,926
    Poudre................................................................................................................                78,155        78,155                -            713         388            6,553         3,117
                                                                            236                     731                29,066
    Pueblo City................................................................................................................           22,992        22,992                -              4         355            3,166         2,549
                                                                            734                     835                64,846
    St Vrain Valley................................................................................................................       51,948        51,948                -          1,064         132            6,436         5,266

CONNECTICUT--Con.

Dependent Schools:
                                                                       3,143                  33,816                  41,086
  Bridgeport................................................................................................................                    -             -        39,899                -         277              874           36
                                                                       1,539                  95,152                  71,641
  Hartford................................................................................................................                      -             -             -           69,907           -              899          835
                                                                       3,912                  48,335                  50,802
  New Haven................................................................................................................                     -             -        47,189                -         887            2,047          679
                                                                       1,826                  37,271                  47,124
  Waterbury................................................................................................................                     -             -        46,154                -         174              674          122

DELAWARE--Con.

Independent Schools:
                                                                        8,262                  16,158                  60,942
   Christina................................................................................................................              45,912        45,912                -              -       7,712            1,805         5,513
                                                                        5,855                  20,631                  58,442
   Red Clay................................................................................................................               48,467        48,467                -              -       5,906            1,508         2,561

DISTRICT OF COLUMBIA--Con.

Dependent Schools:
                                                                  -                        -            696,598
  Washington, DC Schools................................................................................................................ -                    -       683,797                -            -           8,202         4,599

FLORIDA--Con.

Independent Schools:
                                                                     5,963                  40,441                  74,900
   Alachua County................................................................................................................        58,828         58,828                -              -            -          11,207         4,865
                                                                     4,100                  45,011                  75,535
   Bay County................................................................................................................            48,617         48,617                -              -            -           8,582        18,336
                                                                     9,462                  79,343                177,425
   Brevard County................................................................................................................       140,739        140,739                -              -            -          27,702         8,984
                                                                   25,768                 499,578                 715,573
   Broward County................................................................................................................       610,253        610,253                -              -            -          50,144        55,176
                                                                     3,288                  19,822                  72,127
   Charlotte County................................................................................................................      61,064         61,064                -              -            -           7,781         3,282
                                                                     5,422                  37,341                  47,450
   Clay County................................................................................................................           34,188         34,188                -              -            -           9,783         3,479

                                                                      5,656                  52,301                211,896
    Collier County................................................................................................................     183,412         183,412                -              -            -           9,909        18,575
                                                                    20,885                 134,236                 309,429
    Duval County................................................................................................................       250,530         250,530                -              -            -          38,804        20,095
                                                                    12,559                   57,489                  99,438
    Escambia County................................................................................................................     63,752          63,752                -              -            -          13,055        22,631
                                                                      4,115                  28,085                  54,855
    Hernando County................................................................................................................     41,536          41,536                -              -            -           3,872         9,447
                                                                    33,627                 341,081                 411,352
    Hillsborough County................................................................................................................301,029         301,029                -              -            -          49,219        61,104
                                                                      6,812                  49,215                  77,668
    Lake County................................................................................................................         59,263          59,263                -              -            -          10,044         8,361

                                                                    11,794                   86,262                258,093
    Lee County................................................................................................................        217,925          217,925                -              -            -          28,739        11,429
                                                                      4,902                  50,727                  92,255
    Leon County................................................................................................................        73,287           73,287                -              -            -          13,279         5,689
                                                                      5,281                  74,518                122,226
    Manatee County................................................................................................................     97,267           97,267                -              -            -          11,615        13,344
                                                                      9,723                  49,358                  86,175
    Marion County................................................................................................................      62,973           62,973                -              -            -          13,388         9,814
                                                                      3,039                  17,423                  92,862
    Martin County................................................................................................................      80,249           80,249                -              -            -           7,388         5,225
                                                                    29,898                 761,057              1,054,375
    Miami-Dade County................................................................................................................ 838,036          838,036                -              -            -         120,599        95,740

                                                                   5,110                  46,112                  79,190
    Okaloosa County................................................................................................................      60,497         60,497                -              -            -          14,375         4,318
                                                                 24,122                 405,637                 507,624
    Orange County................................................................................................................       389,309        389,309                -              -            -          62,969        55,346


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      24                                                                    U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary expenditure
                                                                                                                                                            Current spending
                                                                                                                 For selected objects                                           For selected functions
                 Geographic area
                                                                                                                                                                Instruction                              Support services

                                                                                                             Salaries and             Employee                  Salaries and    Employee                            Pupil          Staff
                                                                          Total                  Total             wages               benefits        Total2         wages      benefits           Total         support        support

CALIFORNIA--Con.

Independent Schools--Con.
                                                                   117,470                   92,733                  59,858
   Tustin Unified................................................................................................................   17,485           59,337          42,096        11,311          28,631           3,088          2,904
                                                                   144,418                 118,400                   81,223
   Vallejo Unified................................................................................................................  21,722           75,280          54,857        14,842          35,997           3,954          5,561
                                                                   126,743                   99,736                  65,750
   Ventura Unified................................................................................................................  19,305           60,220          41,799        13,182          29,335           4,406          1,591
                                                                   159,760                 139,625                   96,245
   Visalia Unified................................................................................................................  24,398           89,644          65,950        16,433          39,456           4,823          4,250
                                                                   180,619                 167,833                 112,718
   Vista Unified................................................................................................................    33,223          110,370          78,684        21,039          49,551           8,255          6,098
                                                                   248,792                 213,752                 133,346          41,300
   West Contra Costa Unified................................................................................................................        138,890          90,942        30,317          65,010           4,863         14,875
                                                                   108,865                   96,359                  59,144         14,713
   William S Hart Union High................................................................................................................         58,206          40,889        10,239          33,921           5,538          5,870

COLORADO--Con.

Independent Schools:
                                                                      98,748                  87,587                  57,756
   Academy................................................................................................................              11,604       55,033          39,438         7,691         30,385            3,704          3,067
                                                                    200,515                 178,551                 125,303
   Adams-Arapahoe................................................................................................................       22,275      106,238          82,142        13,903         66,341            9,907          6,329
                                                                    230,194                 170,715                 121,921
   Boulder Valley................................................................................................................       21,572      108,570          81,717        14,188         55,008            6,602          7,923
                                                                    310,784                 272,248                 183,913
   Cherry Creek................................................................................................................         36,558      169,292         126,680        24,779         86,834           15,364         10,141
                                                                    258,239                 211,576                 128,099
   Colorado Springs................................................................................................................     39,867      116,280          83,517        16,164         88,962            6,557         13,679
                                                                    534,840                 448,222                 306,826
   Denver................................................................................................................               37,680      247,647         188,794        22,829        171,812           15,929         24,285

                                                                       285,915                 210,731                  124,856
    Douglas County................................................................................................................      23,292      125,931          83,475        15,690         76,679            5,781          9,431
                                                                       125,903                   94,356                  57,789
    Greeley................................................................................................................             10,848       61,592          43,958         7,750         29,367            1,912          2,202
                                                                       782,622                 603,026                  340,443
    Jefferson County................................................................................................................    72,945      294,197         216,434        46,221        282,948            9,408         18,605
                                                                       108,618                   99,056                  71,485
    Littleton................................................................................................................           11,687       62,896          49,239         7,779         31,660            3,780          4,014
                                                                       114,000                 104,940                   71,901
    Mesa County Valley................................................................................................................ 12,959        67,829          51,451         9,112         33,486            4,825          3,781
                                                                       210,552                 164,683                  118,827
    Northglenn-Thornton................................................................................................................ 20,472      102,804          79,441        13,592         54,692            5,909          6,601

                                                                     159,957                 144,885                   90,173
    Poudre................................................................................................................              18,574        77,212         58,347        11,678          63,463           6,574          7,734
                                                                     101,054                   97,442                  64,257
    Pueblo City................................................................................................................         14,624        56,038         42,479         9,292          37,515           5,409          5,674
                                                                     159,288                 102,317                   68,115
    St Vrain Valley................................................................................................................     12,632        61,124         46,282         8,247          37,466           4,418          5,108

CONNECTICUT--Con.

Dependent Schools:
                                                                    247,138                 209,838                 125,426
  Bridgeport................................................................................................................            34,886      138,783          89,475        24,598          58,332          10,350          3,606
                                                                    356,688                 292,474                 181,974
  Hartford................................................................................................................              53,405      190,078         130,936        38,525          89,585          10,413          8,370
                                                                    239,787                 221,745                 135,723
  New Haven................................................................................................................             38,088      140,887          97,137        27,284          67,707           4,197          7,201
                                                                    191,320                 157,010                   99,794
  Waterbury................................................................................................................             32,806       88,836          62,418        20,871          55,581           7,516         15,453

DELAWARE--Con.

Independent Schools:
                                                                     192,070                 171,665                 107,329
   Christina................................................................................................................            31,205      107,611          77,603        22,593          57,919           8,374          2,066
                                                                     151,147                 138,000                   76,118
   Red Clay................................................................................................................             22,435       86,277          55,787        16,592          47,377           5,808          1,269

DISTRICT OF COLUMBIA--Con.

Dependent Schools:
                                                       858,807                 771,258                  456,417                   68,204
  Washington, DC Schools................................................................................................................            318,260         258,678        43,041        429,891           61,650        152,257

FLORIDA--Con.

Independent Schools:
                                                                 199,665                  168,181                 108,503
   Alachua County................................................................................................................       26,635       85,810          61,293        14,636         69,242           11,246         14,711
                                                                 236,465                  144,407                   91,277
   Bay County................................................................................................................           24,700       79,849          58,269        13,482         51,763            5,777          9,225
                                                                 441,352                  364,682                 234,810
   Brevard County................................................................................................................       66,013      217,311         153,955        41,325        126,065           12,962         22,021
                                                              1,706,037                1,419,377                  894,121
   Broward County................................................................................................................      232,626      748,789         530,413       134,371        553,424           77,544        102,969
                                                                 110,193                    96,384                  60,904
   Charlotte County................................................................................................................     17,817       51,901          36,334        10,224         36,710            5,803          6,034
                                                                 176,076                  141,443                   97,906
   Clay County................................................................................................................          23,343       82,456          63,058        14,094         52,244            7,838          8,950

                                                                  265,289                  211,658                 136,450
    Collier County................................................................................................................      37,506      121,924          87,764        23,791         75,330           12,651         13,068
                                                                  788,104                  684,363                 398,763
    Duval County................................................................................................................       118,099      386,439         264,274        78,229        255,168           37,919         39,836
                                                                  304,120                  254,506                 153,436
    Escambia County................................................................................................................     51,584      136,041          92,029        29,268         99,064           14,526         17,109
                                                                  109,064                    89,806                  56,069
    Hernando County................................................................................................................     15,399       48,094          33,085         8,926         36,274            5,097          4,390
                                                               1,180,559                   989,533                 629,652
    Hillsborough County................................................................................................................169,392      529,551         386,067        98,454        342,403           49,398         58,944
                                                                  201,400                  153,964                   96,670
    Lake County................................................................................................................         25,698       83,676          55,813        14,320         55,539            9,000          9,249

                                                                  403,342                  331,379                 212,975
    Lee County................................................................................................................         54,872        177,656        131,011        32,657        131,467           18,320         19,678
                                                                  228,832                  193,635                 124,916
    Leon County................................................................................................................        29,847        103,745         75,230        17,693         74,675            9,782         17,323
                                                                  269,361                  203,020                 129,132
    Manatee County................................................................................................................     34,331        115,223         80,408        20,853         72,034            9,131         10,619
                                                                  276,811                  213,160                 138,919
    Marion County................................................................................................................      34,785        119,727         84,867        20,843         77,145           14,236         10,830
                                                                  117,728                    97,743                  60,541
    Martin County................................................................................................................      19,615         55,403         38,162        11,786         34,474            5,787          5,178
                                                                2,656,802               2,334,793               1,541,252
    Miami-Dade County................................................................................................................ 429,803      1,303,806        929,974       261,179        820,866          121,525        110,765

                                                                195,536                 165,108                 108,816
    Okaloosa County................................................................................................................     27,647       95,872          69,841        17,146         59,904            6,292         10,871
                                                             1,090,620                  816,136                 503,848
    Orange County................................................................................................................      135,092      435,628         301,453        79,392        313,452           32,337         63,944


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     25                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                             Elementary-secondary expenditure--Con.                                                     Indebtedness
                                                                                        Current spending--Con.
                                                                                     For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                        Total debt        Long-term      Long-term
                                                                     General          School                                             Other                  Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                             current    Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                           spending      outlay   governments     on debt     fiscal year       fiscal year    fiscal year

CALIFORNIA--Con.

Independent Schools--Con.
                                                                         406                   7,535                 14,698
   Tustin Unified................................................................................................................     4,765         11,944         12,793          -             -                 -               -
                                                                         758                   6,511                 19,213
   Vallejo Unified................................................................................................................    7,123         21,265          2,569      2,184        44,658                 -               -
                                                                         495                   7,027                 15,816
   Ventura Unified................................................................................................................  10,181          24,626          1,042      1,339        45,055            12,500             510
                                                                      1,061                    9,038                 20,284
   Visalia Unified................................................................................................................  10,525          18,331          1,227        577        10,650                 -               -
                                                                         381                 12,885                  21,932
   Vista Unified................................................................................................................      7,912         11,681              -      1,105        21,889                 -             840
                                                                         909                 11,963                  32,400           9,852
   West Contra Costa Unified................................................................................................................        33,946             72      1,022        42,395            10,000           2,300
                                                                      1,312                    7,624                 13,577           4,232
   William S Hart Union High................................................................................................................        11,665            839          2        21,115            21,115              40

COLORADO--Con.

Independent Schools:
                                                                        1,088                   6,461                 16,065
   Academy................................................................................................................               2,169       3,090            471     7,600        118,522            13,265         19,605
                                                                        2,992                 12,776                  34,337
   Adams-Arapahoe................................................................................................................        5,972      15,418            253     6,293        115,572                 -         14,749
                                                                        1,789                 12,245                  26,449
   Boulder Valley................................................................................................................        7,137      49,541            571     9,367        178,512                 -          6,635
                                                                        2,407                 14,826                  44,096
   Cherry Creek................................................................................................................         16,122      20,407             27    18,102        391,309           173,583         15,426
                                                                        1,724                 15,422                  51,580
   Colorado Springs................................................................................................................      6,334      40,872            459     5,332        142,745                 -          2,510
                                                                        4,425                 26,780                100,393
   Denver................................................................................................................               28,763      59,772          3,037    23,809        797,262             1,720         13,809

                                                                           1,930                 13,375                  46,162
    Douglas County................................................................................................................      8,121       58,748            557    15,879        267,841              3,330         3,882
                                                                              528                  4,715                 20,010
    Greeley................................................................................................................             3,397       27,422            476     3,649         66,665                 91         2,730
                                                                           4,145                 43,666                 207,124
    Jefferson County................................................................................................................   25,881      143,065            135    36,396        602,638                  -        30,590
                                                                              899                  6,762                 16,205
    Littleton................................................................................................................           4,500        6,086            574     2,902         52,545                  -         3,174
                                                                           1,212                   6,113                 17,555
    Mesa County Valley................................................................................................................ 3,625         5,185          1,156     2,719         46,867                  -         2,320
                                                                           1,394                 14,050                  26,738
    Northglenn-Thornton................................................................................................................ 7,187       35,710              -    10,159        166,492                  -         8,625

                                                                         1,437                   8,298                 39,420
    Poudre................................................................................................................                 4,210     6,216            689      8,167       128,674              2,911          4,702
                                                                         1,112                   5,594                 19,726
    Pueblo City................................................................................................................            3,889     2,463            110      1,039        15,956                  -          1,913
                                                                            793                  7,340                 19,807
    St Vrain Valley................................................................................................................        3,727    48,687            759      7,525       135,116                  -          5,531

CONNECTICUT--Con.

Dependent Schools:
                                                                       2,133                    7,109                 35,134
  Bridgeport................................................................................................................            12,723      29,129          6,509      1,662        56,553            26,113           3,381
                                                                       5,289                  15,737                  49,776
  Hartford................................................................................................................              12,811      55,647          2,906      5,661             -                 -           8,574
                                                                       1,194                  12,671                  42,444
  New Haven................................................................................................................             13,151       6,936         10,613        493         2,664                 -           7,200
                                                                       6,896                    6,847                 18,869
  Waterbury................................................................................................................             12,593      33,446            315        549        13,872             3,795             911

DELAWARE--Con.

Independent Schools:
                                                                        1,030                  11,738                  34,711
   Christina................................................................................................................               6,135    12,954          5,727      1,724        34,475                  -               -
                                                                           925                   6,498                 32,877
   Red Clay................................................................................................................                4,346    10,623          1,392      1,132        20,905              9,309               -

DISTRICT OF COLUMBIA--Con.

Dependent Schools:
                                                         20,799                  34,577                 160,608                   23,107
  Washington, DC Schools................................................................................................................            87,549               -          -              -                 -              -

FLORIDA--Con.

Independent Schools:
                                                                     1,314                   9,468                  32,503
   Alachua County................................................................................................................      13,129       23,859               -    7,625        143,704                 -         10,866
                                                                     1,170                   9,378                  26,213
   Bay County................................................................................................................          12,795       85,746               -    6,312        122,097                 -          7,754
                                                                     3,655                  25,953                  61,474
   Brevard County................................................................................................................      21,306       65,393               -   11,277        187,492             1,281          6,054
                                                                   11,664                   91,698                269,549
   Broward County................................................................................................................     117,164      254,704               -   31,956        541,930            22,943         52,440
                                                                        864                  6,221                  17,788
   Charlotte County................................................................................................................     7,773       11,938               -    1,871         29,255                 -          2,545
                                                                     1,356                   7,260                  26,840
   Clay County................................................................................................................          6,743       32,828               -    1,805         50,440            24,937          2,050

                                                                      2,718                  12,640                  34,253
    Collier County................................................................................................................      14,404      44,762               -    8,869        148,695                 -         23,840
                                                                      4,936                  29,328                143,149
    Duval County................................................................................................................        42,756      93,561               -   10,180        169,991                48         13,856
                                                                      2,382                  14,538                  50,509
    Escambia County................................................................................................................     19,401      44,481               -    5,133         92,468             9,990          2,735
                                                                         847                   6,029                 19,911
    Hernando County................................................................................................................      5,438      14,240               -    5,018         88,385                 -          6,156
                                                                      9,447                  60,477                164,137
    Hillsborough County................................................................................................................117,579     162,575               -   28,451        643,944           124,107         28,506
                                                                      1,636                  10,674                  24,980
    Lake County................................................................................................................         14,749      42,248               -    5,188        100,255               500          4,665

                                                                      3,793                  20,790                  68,886
    Lee County................................................................................................................         22,256       60,522               -   11,441        215,535                21         16,895
                                                                      2,279                    9,739                 35,552
    Leon County................................................................................................................        15,215       28,824               -    6,373        104,861                77          7,194
                                                                      1,798                  11,393                  39,093
    Manatee County................................................................................................................     15,763       61,345               -    4,996         14,120               280         14,665
                                                                      2,061                  10,898                  39,120
    Marion County................................................................................................................      16,288       58,850               -    4,801         90,903                 -          7,709
                                                                      1,226                    5,562                 16,721
    Martin County................................................................................................................       7,866       19,644               -      341          6,970               200            225
                                                                    17,240                 136,642                 434,694
    Miami-Dade County................................................................................................................ 210,121      245,616               -   76,393      1,473,426            33,865         65,692

                                                                   1,925                  12,817                  27,999
    Okaloosa County................................................................................................................      9,332      28,728               -    1,700         23,578                 -         13,230
                                                                   9,355                  53,615                154,201
    Orange County................................................................................................................       67,056     246,481               -   28,003        661,418            13,932          9,590


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    26                                                               U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                           Elementary-secondary revenue
                                                                                                                                                    Federal sources                                            State sources

                 Geographic area


                                                                                                                                       Compen-              Handi-         Child      Other and                                      Handi-
                                                                Enrollment1                     Total                  Total             satory            capped       nutrition   nonspecified       Total        Formula         capped

FLORIDA--Con.

Independent Schools--Con.
                                                                   31,866                 248,283                   12,743
   Osceola County................................................................................................................     3,333                 2,143         4,308            2,959    143,715           41,332         18,532
                                                                 149,665               1,183,009                  106,959
   Palm Beach County................................................................................................................ 20,742                13,609        22,189           50,419    383,891          103,271         48,564
                                                                   47,691                 329,421                   28,805
   Pasco County................................................................................................................       6,520                 6,859         7,737            7,689    189,193           74,630         43,577
                                                                 111,793                  788,213                   61,020
   Pinellas County................................................................................................................   15,282                14,317        15,187           16,234    367,701          120,334         75,395
                                                                   78,685                 515,252                   45,638
   Polk County................................................................................................................       13,261                 8,819        16,314            7,244    310,981          121,515         52,321
                                                                   22,226                 151,788                   12,005
   Santa Rosa County................................................................................................................ 3,176                  2,187         2,433            4,209     93,900           37,705         15,360

                                                                   34,569                337,584                   15,015
    Sarasota County................................................................................................................         3,021           4,248         3,840            3,906    100,183            2,584          6,594
                                                                   59,326                383,428                   20,576
    Seminole County................................................................................................................         5,352           3,485         5,057            6,682    197,878           92,804         26,138
                                                                   19,046                140,587                     7,689
    St Johns County................................................................................................................         1,741           1,554         1,554            2,840     54,982           13,723          6,813
                                                                   29,356                227,554                   20,942
    St Lucie County................................................................................................................         6,870           3,305         6,327            4,440    119,351           40,475         15,248
                                                                   60,688                450,650                   30,669
    Volusia County................................................................................................................          9,402           5,843         7,975            7,449    230,124           93,033         41,475

GEORGIA

Independent Schools:
                                                                       59,429                 695,919                   56,558
   Atlanta................................................................................................................                      -                -       15,810           40,748    192,284          148,845              -
                                                                       24,702                 174,168                   17,177
   Bibb County................................................................................................................                  -                -        6,166           11,011     90,118           80,376              -
                                                                       36,111                 262,975                   15,933
   Chatham County................................................................................................................               -                -        6,970            8,963    124,123          100,861              -
                                                                       24,969                 205,192                     6,135
   Cherokee County................................................................................................................              -                -        1,749            4,386    100,675           73,726              -
                                                                       45,266                 336,938                   21,233
   Clayton County................................................................................................................               -                -        9,179           12,054    160,603          130,544              -
                                                                       93,657                 753,937                   19,567
   Cobb County................................................................................................................                  -                -            -           19,567    317,922          259,420              -

                                                                  18,722                 121,696                     4,160
    Columbia County................................................................................................................             -                -        1,529            2,631     70,211           57,236              -
                                                                  16,210                 125,833                     5,318
    Coweta County................................................................................................................               -                -        1,936            3,382     64,941           50,055              -
                                                                  95,283                 781,977                   35,166
    DeKalb County................................................................................................................               -                -       16,734           18,432    322,960          254,513              -
                                                                  17,068                 144,863                   13,772
    Dougherty County................................................................................................................            -                -        5,235            8,537     78,041           56,192              -
                                                                  16,978                 124,067                     5,703
    Douglas County................................................................................................................              -                -        2,101            3,602     65,025           54,108              -
                                                                  19,154                 143,124                     2,939
    Fayette County................................................................................................................              -                -          632            2,307     68,885           60,091              -

                                                                     15,703                 131,789                     3,107
    Forsyth County................................................................................................................              -                -          934            2,173     46,371           38,383              -
                                                                     67,025                 700,091                   17,026
    Fulton County................................................................................................................               -                -        7,377            9,649    198,135          151,185              -
                                                                   104,552                  849,511                   25,030
    Gwinnett County................................................................................................................             -                -        7,743           17,287    357,479          301,836              -
                                                                     19,546                 140,008                     8,248
    Hall County................................................................................................................                 -                -        2,844            5,404     73,279           60,381              -
                                                                     21,784                 171,981                     4,397
    Henry County................................................................................................................                -                -        1,557            2,840     87,819           63,635              -
                                                                     21,389                 149,932                     9,997
    Houston County................................................................................................................              -                -        3,370            6,627     83,871           72,044              -

                                                                  33,303                277,289                   21,142
    Muscogee County................................................................................................................             -                -        7,811           13,331    149,654          119,621              -
                                                                  15,233                103,362                     3,967
    Paulding County................................................................................................................             -                -        1,253            2,714     60,079           49,987              -
                                                                  36,120                268,842                   23,565
    Richmond County................................................................................................................             -                -        9,153           14,412    139,286          110,991              -

HAWAII

Dependent Schools:
                                                           185,860              1,404,895                  127,042                    20,253
  Hawaii Public Schools................................................................................................................                    16,452        31,269           59,068   1,247,256         864,585        132,674

IDAHO

Independent Schools:
                                                                        26,776                183,542
   Boise................................................................................................................ 8,661              1,697           1,853         2,635            2,476     80,112           50,112           293
                                                                        22,820                120,995                    4,451
   Meridian................................................................................................................                   655           1,284         1,465            1,047     78,108           58,494             -

ILLINOIS

Independent Schools:
                                                                     431,750              3,604,873                   539,567
   Chicago................................................................................................................        175,979           39,702              136,464         187,422    1,534,253       1,121,027              -
                                                                       16,136                107,868                      5,139     1,208
   Community Unit 300 (Kane County)................................................................................................................ 1,413                   740           1,778       36,003          18,119          3,667
                                                                       35,546                279,659                    11,047
   Elgin Unit 46................................................................................................................    1,731            1,936                2,998           4,382       97,961          52,948         10,195
                                                                       21,641                158,628                      4,038
   Indian Prairie................................................................................................................       -            1,338                  143           2,557       45,263          21,760          6,405
                                                                       18,592                144,769                      3,564
   Naperville................................................................................................................           -            1,104                  159           2,301       29,278           6,873          7,040
                                                                       15,929                132,671                    13,597
   Peoria................................................................................................................           5,395            2,060                2,719           3,423       66,199          32,828          8,083

                                                                       27,308                245,303                   19,040
    Rockford................................................................................................................                5,345           2,721         4,092            6,882     98,284           45,858         14,529
                                                                       15,805                149,575                     4,583
    Schaumburg................................................................................................................                326           1,204           121            2,932     27,399            4,837          5,612
                                                                       15,180                128,178                   11,330
    Springfield................................................................................................................             2,899           2,073         2,988            3,370     45,347           18,419          3,828

INDIANA

Independent Schools:
                                                                        23,022                195,300                   13,141         4,199
   Evansville-Vanderburgh................................................................................................................                   3,785         2,966            2,191    102,210           79,602           938
                                                                        31,507                266,827                   14,913
   Fort Wayne................................................................................................................          5,094                3,164         4,192            2,463    132,555          103,368           907
                                                                        19,652                189,706
   Gary................................................................................................................ 20,290         9,607                1,918         3,321            5,444    123,201          104,154           101
                                                                        41,359                450,702                   41,187
   Indianapolis................................................................................................................      15,613                 4,880        11,766            8,928    250,127          203,715           670
                                                                        15,214                142,566                    4,321
   MSD Lawrence Twp................................................................................................................       700               1,755           989              877     64,715           45,351           269


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     27                                                                      U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                              Elementary-secondary revenue--Con.
                                                                   State sources--Con.                                                                                  Local sources

                 Geographic area

                                                                                                                                                                         Parent    From cities   From other
                                                                   Transpor-           Other and                                                       Property    government             and        school
                                                                       tation        nonspecified                      Total          Total taxes    taxes only   contributions       counties     systems         Charges           Other

FLORIDA--Con.

Independent Schools--Con.
                                                                     6,124                  77,727                  91,825
   Osceola County................................................................................................................    67,407             67,407                -              -            -          11,735         12,683
                                                                   24,956                 207,100                 692,159
   Palm Beach County................................................................................................................592,211            592,211                -              -            -          29,824         70,124
                                                                   10,139                   60,847                111,423
   Pasco County................................................................................................................      85,077             85,077                -              -            -          13,249         13,097
                                                                   16,766                 155,206                 359,492
   Pinellas County................................................................................................................  305,149            305,149                -              -            -          28,204         26,139
                                                                   17,616                 119,529                 158,633
   Polk County................................................................................................................      126,392            126,392                -              -            -          20,883         11,358
                                                                     4,952                  35,883                  45,883
   Santa Rosa County................................................................................................................ 30,169             30,169                -              -            -           8,698          7,016

                                                                     6,023                 84,982                222,386
    Sarasota County................................................................................................................     180,865        180,865                -              -            -          16,909         24,612
                                                                     9,064                 69,872                164,974
    Seminole County................................................................................................................     131,753        131,753                -              -            -          19,171         14,050
                                                                     4,769                 29,677                  77,916
    St Johns County................................................................................................................      63,564         63,564                -              -            -           7,971          6,381
                                                                     7,374                 56,254                  87,261
    St Lucie County................................................................................................................      77,477         77,477                -              -            -           3,278          6,506
                                                                     9,744                 85,872                189,857
    Volusia County................................................................................................................      143,752        143,752                -              -            -          21,061         25,044

GEORGIA--Con.

Independent Schools:
                                                                                 -              43,439                447,077
   Atlanta................................................................................................................              398,899        294,937                -              -            -           2,891         45,287
                                                                                 -                9,742                 66,873
   Bibb County................................................................................................................           59,034         52,992                -            239            -           2,793          4,807
                                                                                 -              23,262                122,919
   Chatham County................................................................................................................       108,256        108,256                -          2,266            -           3,900          8,497
                                                                                 -              26,949                  98,382
   Cherokee County................................................................................................................       84,112         63,393                -            689            -           4,688          8,893
                                                                                 -              30,059                155,102
   Clayton County................................................................................................................       135,997         87,959                -            527            -           8,153         10,425
                                                                                 -              58,502                416,448
   Cobb County................................................................................................................          367,876        260,875                -          3,963            -          24,178         20,431

                                                                            -              12,975                  47,325
    Columbia County................................................................................................................   41,199            32,092                -            267           -            3,773          2,086
                                                                            -              14,886                  55,574
    Coweta County................................................................................................................     48,542            36,068                -          1,496           -            3,035          2,501
                                                                            -              68,447                423,851
    DeKalb County................................................................................................................    377,417           290,474                -          7,714          46           11,963         26,711
                                                                            -              21,849                  53,050
    Dougherty County................................................................................................................ 46,930             30,269                -            231          77            2,668          3,144
                                                                            -              10,917                  53,339
    Douglas County................................................................................................................    47,821            32,484                -            253           -            3,155          2,110
                                                                            -                8,794                 71,300
    Fayette County................................................................................................................    62,616            62,616                -            515           -            3,379          4,790

                                                                               -               7,988                  82,311
    Forsyth County................................................................................................................       74,011         57,294                -            903           -            3,020          4,377
                                                                               -             46,950                 484,930
    Fulton County................................................................................................................       440,993        338,382                -          4,015           -           12,680         27,242
                                                                               -             55,643                 467,002
    Gwinnett County................................................................................................................     419,580        308,443                -          3,104         143           17,112         27,063
                                                                               -             12,898                   58,481
    Hall County................................................................................................................          51,928         34,554                -            333           -            3,732          2,488
                                                                               -             24,184                   79,765
    Henry County................................................................................................................         67,295         52,564                -          2,738           1            3,469          6,262
                                                                               -             11,827                   56,064
    Houston County................................................................................................................       47,876         22,116                -            223           -            3,569          4,396

                                                                           -              30,033                106,493
    Muscogee County................................................................................................................       94,614        65,367                -              -           3            4,525          7,351
                                                                           -              10,092                  39,316
    Paulding County................................................................................................................       32,843        25,549                -            291           -            2,480          3,702
                                                                           -              28,295                105,991
    Richmond County................................................................................................................       87,078        56,246                -         10,002           -            3,426          5,485

HAWAII--Con.

Dependent Schools:
                                                             21,759                228,238                   30,597
  Hawaii Public Schools................................................................................................................         -             -               -           219             -          20,149         10,229

IDAHO--Con.

Independent Schools:
                                                                         4,530                  25,177
   Boise................................................................................................................94,769            85,177        85,177                -            21          113            4,378          5,080
                                                                         4,470                  15,144                  38,436
   Meridian................................................................................................................               31,408        31,408                -             -            -            2,920          4,108

ILLINOIS--Con.

Independent Schools:
                                                                                 -           413,226               1,531,053
   Chicago................................................................................................................        1,403,657     1,403,657                     -             -            -           10,789        116,607
                                                                         3,120                 11,097                   66,726       60,871
   Community Unit 300 (Kane County)................................................................................................................ 60,871                    -           953           20            3,612          1,270
                                                                         7,575                 27,243                 170,651
   Elgin Unit 46................................................................................................................    156,809        156,809                    -            33          353            6,995          6,461
                                                                         5,031                 12,067                 109,327
   Indian Prairie................................................................................................................   102,097        102,097                    -             -           10            1,720          5,500
                                                                         2,668                 12,697                 111,927
   Naperville................................................................................................................       101,114        101,114                    -             -           31            5,284          5,498
                                                                         2,672                 22,616                   52,875
   Peoria................................................................................................................            41,700         41,700                    -            14        1,963            2,343          6,855

                                                                         1,718                 36,179                127,979
    Rockford................................................................................................................            118,723        118,723                -            31          107            4,300          4,818
                                                                         4,896                 12,054                117,593
    Schaumburg................................................................................................................          111,203        111,203                -             -          258              835          5,297
                                                                         5,200                 17,900                  71,501
    Springfield................................................................................................................          64,369         64,369                -           148          452            3,658          2,874

INDIANA--Con.

Independent Schools:
                                                                             583                21,087                  79,949       68,127
   Evansville-Vanderburgh................................................................................................................               68,127                -             -          154            7,846          3,822
                                                                             695                27,585                119,359
   Fort Wayne................................................................................................................        87,288             87,288                -            12          825            6,838         24,396
                                                                             447                18,499
   Gary................................................................................................................ 46,215       38,281             38,265                -           271          382            1,456          5,825
                                                                          1,197                 44,545                159,388
   Indianapolis................................................................................................................    142,141             142,141                -           168           32            3,329         13,718
                                                                             250                18,845                  73,530
   MSD Lawrence Twp................................................................................................................ 58,472              58,472                -             -           26            7,763          7,269


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      28                                                                    U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary expenditure
                                                                                                                                                            Current spending
                                                                                                                For selected objects                                            For selected functions
                 Geographic area
                                                                                                                                                                Instruction                              Support services

                                                                                                            Salaries and              Employee                  Salaries and    Employee                            Pupil          Staff
                                                                          Total                 Total             wages                benefits        Total2         wages      benefits           Total         support        support

FLORIDA--Con.

Independent Schools--Con.
                                                                 262,974                  168,493                 105,663
   Osceola County................................................................................................................    29,174          89,117          61,738        16,915         67,331           10,413         13,875
                                                               1,176,888                  960,915                 590,228
   Palm Beach County................................................................................................................165,579         538,401         388,210       106,129        313,125           32,148         60,252
                                                                 346,058                  270,908                 176,528
   Pasco County................................................................................................................      48,187         151,623         108,924        29,071        101,793           15,090         21,198
                                                                 742,384                  653,237                 438,388
   Pinellas County................................................................................................................  112,892         369,569         274,763        69,719        232,486           30,984         40,595
                                                                 549,056                  444,970                 275,624
   Polk County................................................................................................................       75,786         257,753         180,985        47,322        151,306           19,772         21,003
                                                                 146,261                  119,721                   71,152
   Santa Rosa County................................................................................................................ 19,976          66,195          46,820        12,956         45,228            5,685          6,975

                                                                 314,365                 237,738                 155,539
    Sarasota County................................................................................................................     43,463      134,241          97,063        26,158         84,737           14,318         11,062
                                                                 416,947                 304,150                 199,708
    Seminole County................................................................................................................     53,260      183,229         131,035        33,827        104,913           13,545         13,364
                                                                 153,293                 106,653                   65,349
    St Johns County................................................................................................................     20,470       60,987          42,244        12,875         40,340            6,817          5,580
                                                                 206,779                 169,877                 103,305
    St Lucie County................................................................................................................     34,434       93,282          62,615        21,334         66,631            9,837         10,690
                                                                 410,466                 334,949                 220,555
    Volusia County................................................................................................................      61,137      196,452         143,917        37,614        121,706           16,331         19,850

GEORGIA--Con.

Independent Schools:
                                                                     605,473                  514,771                 320,443
   Atlanta................................................................................................................              94,058      300,697         209,389        59,764        187,909           23,486         32,765
                                                                     174,474                  163,342                 107,960
   Bibb County................................................................................................................          30,949       97,376          70,511        20,037         54,199            9,804          8,587
                                                                     265,115                  223,930                 152,180
   Chatham County................................................................................................................       39,586      139,920         104,233        26,023         70,441           10,912          9,626
                                                                     180,495                  152,415                 103,329
   Cherokee County................................................................................................................      30,319       97,119          70,753        20,561         44,217            6,795          7,152
                                                                     331,995                  276,443                 196,563
   Clayton County................................................................................................................       43,135      170,790         131,717        28,021         86,937           11,725         13,741
                                                                     718,034                  582,641                 403,996
   Cobb County................................................................................................................         113,048      388,908         289,469        78,943        163,859           23,445         21,566

                                                                 114,360                   99,421                  67,975
    Columbia County................................................................................................................   18,636         65,431          48,495        13,082         28,555            4,677          4,856
                                                                 114,463                   96,645                  66,169
    Coweta County................................................................................................................     18,203         60,942          45,728        12,322         30,033            4,755          5,837
                                                                 729,825                 656,794                 445,290
    DeKalb County................................................................................................................    136,552        402,153         287,666        90,084        220,766           35,309         45,097
                                                                 144,782                 122,166                   81,729
    Dougherty County................................................................................................................ 22,204          70,486          51,844        13,914         42,578            7,608          7,725
                                                                 130,133                 110,738                   75,803
    Douglas County................................................................................................................    19,973         67,709          49,918        12,671         36,743            5,699          5,947
                                                                 134,723                 121,245                   85,911
    Fayette County................................................................................................................    20,543         77,882          60,613        13,756         36,870            5,530          6,238

                                                                   133,489                   98,545                   63,158
    Forsyth County................................................................................................................      18,942       58,836          42,414        12,304         34,917            3,804          5,089
                                                                   628,723                  477,075                 328,311
    Fulton County................................................................................................................       88,441      292,018         219,023        54,354        167,011           25,048         31,607
                                                                   846,907                  680,639                 427,211
    Gwinnett County................................................................................................................    142,722      432,800         294,296        97,528        205,876           26,560         35,457
                                                                   137,182                  114,410                   77,367
    Hall County................................................................................................................         22,909       73,290          54,427        15,464         33,949            5,853          5,945
                                                                   171,820                  120,242                   81,569
    Henry County................................................................................................................        22,742       80,334          59,094        16,210         34,082            4,794          5,097
                                                                   149,026                  133,706                   91,118
    Houston County................................................................................................................      24,520       83,241          62,421        16,588         42,050            6,251         10,001

                                                                273,535                 219,920                 151,023
    Muscogee County................................................................................................................     41,471      137,772         102,712        27,611          66,567           9,613         10,733
                                                                101,707                   87,164                  59,182
    Paulding County................................................................................................................     17,845       54,746          39,646        11,630          25,367           4,145          4,957
                                                                261,799                 215,237                 145,526
    Richmond County................................................................................................................     40,763      129,451          96,206        27,125          72,416          10,922         12,287

HAWAII--Con.

Dependent Schools:
                                                        1,363,511               1,247,539                  804,909                  199,225
  Hawaii Public Schools................................................................................................................             765,134         554,483       136,781        373,038           89,758         46,736

IDAHO--Con.

Independent Schools:
                                                                      177,559                 162,770                 103,767
   Boise................................................................................................................                30,397      102,378          71,855        20,471          52,606          11,852          7,186
                                                                      128,483                 100,263                   67,921
   Meridian................................................................................................................             18,618       62,527          45,703        12,242          33,343           7,015          4,960

ILLINOIS--Con.

Independent Schools:
                                                                  3,884,516               3,184,773                1,992,746
   Chicago................................................................................................................        350,230       1,900,319         1,385,893       236,439        974,363          175,599        135,855
                                                                     104,420                   98,137                   65,938     15,367
   Community Unit 300 (Kane County)................................................................................................................ 60,712           46,693         9,825         33,946            6,136          2,653
                                                                     299,436                 246,881                  148,406
   Elgin Unit 46................................................................................................................   53,547          155,359          103,112        36,254         83,362           15,542          3,340
                                                                     165,512                 124,556                    84,333
   Indian Prairie................................................................................................................  18,889           80,837           64,347        11,754         42,897            4,740          4,823
                                                                     150,335                 130,010                    86,798
   Naperville................................................................................................................      26,708           84,215           59,430        18,332         43,332            7,993          5,470
                                                                     127,911                 118,967                    80,355
   Peoria................................................................................................................          19,779           67,626           52,477        10,697         45,339            6,761          4,286

                                                                     244,418                 219,934                 132,460
    Rockford................................................................................................................            49,790      124,333          85,087        31,876          86,297          15,258          9,337
                                                                     137,952                 126,504                   84,589
    Schaumburg................................................................................................................          23,554       79,842          60,435        15,557          44,595           9,433          7,454
                                                                     131,499                 114,382                   71,984
    Springfield................................................................................................................         21,564       60,114          44,462        12,643          45,271           8,123          6,342

INDIANA--Con.

Independent Schools:
                                                                      195,678                 170,389                 106,844        44,580
   Evansville-Vanderburgh................................................................................................................           105,503          72,883        31,102         55,305            7,946          4,518
                                                                      264,510                 236,173                 136,475
   Fort Wayne................................................................................................................        69,769         141,241          87,798        46,553         82,177           10,298         13,971
                                                                      189,345                 176,717                 104,966
   Gary................................................................................................................              39,199          91,460          63,592        24,308         78,870           10,304          9,771
                                                                      435,436                 370,270                 227,652
   Indianapolis................................................................................................................      89,258         205,783         142,132        57,099        147,958           18,943         18,614
                                                                      144,557                 114,330                   70,021
   MSD Lawrence Twp................................................................................................................ 30,778           79,028          52,450        23,560         30,855            2,383          1,431


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     29                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                            Elementary-secondary expenditure--Con.                                                       Indebtedness
                                                                                       Current spending--Con.
                                                                                    For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                         Total debt        Long-term      Long-term
                                                                     General          School                                              Other                  Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                              current    Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                            spending      outlay   governments     on debt     fiscal year       fiscal year    fiscal year

FLORIDA--Con.

Independent Schools--Con.
                                                                     2,429                    9,889                 30,725
   Osceola County................................................................................................................    12,045          87,733               -     6,748       139,946            28,430          6,036
                                                                   10,369                   58,424                151,932
   Palm Beach County................................................................................................................109,389         188,906               -    27,067       601,360           155,792         29,045
                                                                     1,414                  16,570                  47,521
   Pasco County................................................................................................................      17,492          65,740               -     9,410       165,449               899          7,721
                                                                     7,209                  42,692                111,006
   Pinellas County................................................................................................................   51,182          89,070               -        77        47,380            46,125            200
                                                                     5,142                  27,548                  77,841
   Polk County................................................................................................................       35,911          94,419               -     9,667       196,777             9,194          5,775
                                                                        816                   8,165                 23,587
   Santa Rosa County................................................................................................................ 8,298           24,916               -     1,624        28,580                 -          2,020

                                                                     2,669                 10,669                  46,019
    Sarasota County................................................................................................................      18,760      71,517               -     5,110        99,145             2,948          6,920
                                                                     3,141                 19,369                  55,494
    Seminole County................................................................................................................      16,008      98,139               -    14,658       267,230             2,498         18,788
                                                                     1,146                   7,239                 19,558
    St Johns County................................................................................................................       5,326      43,772               -     2,868        56,253             2,548          4,355
                                                                     2,402                   9,027                 34,675
    St Lucie County................................................................................................................       9,964      27,054               -     9,848       168,848            20,521         12,067
                                                                     2,721                 26,600                  56,204
    Volusia County................................................................................................................       16,791      62,873               -    12,644       198,651            65,965         18,785

GEORGIA--Con.

Independent Schools:
                                                                         6,265                  26,835                  98,558
   Atlanta................................................................................................................               26,165      90,702              -          -             -                 -              -
                                                                         2,011                  12,080                  21,717
   Bibb County................................................................................................................           11,767      10,769              -        363         5,862               394            703
                                                                         3,635                  12,992                  33,276
   Chatham County................................................................................................................        13,569      31,890              -      9,295       192,674             2,786          9,050
                                                                         1,603                  10,899                  17,768
   Cherokee County................................................................................................................       11,079      23,674              -      4,406        81,640                 -         11,415
                                                                         3,075                  19,718                  38,678
   Clayton County................................................................................................................        18,716      55,085             69        398           680                 -          3,160
                                                                         5,781                  29,496                  83,571
   Cobb County................................................................................................................           29,874     117,934             20     17,439       267,275            24,793         30,200

                                                                       732                   6,617                 11,673
    Columbia County................................................................................................................       5,435      12,173            147      2,619        63,913                  -          5,644
                                                                       628                   5,819                 12,994
    Coweta County................................................................................................................         5,670      15,193            159      2,466        51,415                  -          3,130
                                                                    3,505                  37,217                  99,638
    DeKalb County................................................................................................................        33,875      69,219             71      3,741        78,150                  -          4,305
                                                                    2,192                    7,640                 17,413
    Dougherty County................................................................................................................      9,102      21,371             16      1,229        22,530                  -          7,050
                                                                    1,049                    8,380                 15,668
    Douglas County................................................................................................................        6,286      14,146              -      5,249        68,765                  -          5,970
                                                                    1,161                    8,108                 15,833
    Fayette County................................................................................................................        6,493       9,519             40      3,919        84,851              1,110          7,099

                                                                          694                  6,351                  18,979
    Forsyth County................................................................................................................        4,792      28,989              -      5,955       241,812           125,687         10,100
                                                                       1,250                 30,756                   78,350
    Fulton County................................................................................................................        18,046     132,474            655     18,519       251,202                 -         21,753
                                                                       1,533                 42,105                 100,221
    Gwinnett County................................................................................................................      41,963     145,899              -     20,369       357,035                 -         23,835
                                                                          729                  6,476                  14,946
    Hall County................................................................................................................           7,171      19,413            626      2,733        50,580                 -          2,665
                                                                          894                  8,235                  15,062
    Henry County................................................................................................................          5,826      44,361              -      7,217       138,805            32,700         12,850
                                                                          479                  8,787                  16,532
    Houston County................................................................................................................        8,415      12,603             16      2,701        50,065                 -          1,950

                                                                    2,294                 11,710                  32,217
    Muscogee County................................................................................................................      15,581      51,796              -      1,819        34,645                 -          7,385
                                                                      604                   5,392                 10,269
    Paulding County................................................................................................................       7,051      11,458             35      3,050        48,830                 -          5,330
                                                                    2,379                 14,399                  32,429
    Richmond County................................................................................................................      13,370      41,817              -      4,745        91,211            10,285         33,600

HAWAII--Con.

Dependent Schools:
                                                               8,896                 73,414                154,234                  109,367
  Hawaii Public Schools................................................................................................................             115,972               -          -              -                 -              -

IDAHO--Con.

Independent Schools:
                                                                            825                   9,613
   Boise................................................................................................................23,130              7,786    11,116               -     3,673        66,220                   -         2,741
                                                                            546                   5,786                 15,036
   Meridian................................................................................................................                 4,393    23,117               -     5,103        83,055                   -         6,650

ILLINOIS--Con.

Independent Schools:
                                                                       46,192                141,877                  474,840
   Chicago................................................................................................................        310,091          597,913           1,706    100,124     2,010,558            12,000           3,930
                                                                         1,380                   6,455                  17,322      3,479
   Community Unit 300 (Kane County)................................................................................................................ 3,443              892      1,948        30,572                 -           1,849
                                                                         3,797                 14,748                   45,935
   Elgin Unit 46................................................................................................................    8,160           39,550           1,211     11,794       201,648            21,500           5,452
                                                                         1,734                   9,467                  22,133
   Indian Prairie................................................................................................................     822           25,913             147     14,896       242,310            17,500           7,925
                                                                         2,663                   7,228                  19,978
   Naperville................................................................................................................       2,463           17,655           2,589         81             -                 -           2,450
                                                                         1,834                   6,254                  26,204
   Peoria................................................................................................................           6,002            5,469           2,482        993         5,382                 -             827

                                                                         9,539                 11,972                  40,191
    Rockford................................................................................................................                9,304    13,297             49     11,138       105,060            10,000           1,625
                                                                         1,061                   6,041                 20,606
    Schaumburg................................................................................................................              2,067     5,869            433      5,146        98,155                 -           5,035
                                                                         2,113                   6,381                 22,312
    Springfield................................................................................................................             8,997     9,446          1,766      5,905        59,855                 -           3,505

INDIANA--Con.

Independent Schools:
                                                                             984                  8,870                 32,987         9,581
   Evansville-Vanderburgh................................................................................................................            23,445          1,078        766          1,464               487            883
                                                                          2,169                 13,225                  42,514
   Fort Wayne................................................................................................................        12,755          24,067          3,747        523          2,465             1,835          1,277
                                                                          2,708                 11,495
   Gary................................................................................................................ 44,592         6,387         12,125             82        421          4,162             3,542          1,768
                                                                          4,004                 19,455                  86,942
   Indianapolis................................................................................................................      16,529          27,645         35,518      2,003          3,284             1,172          1,967
                                                                          1,867                   4,441                 20,733
   MSD Lawrence Twp................................................................................................................ 4,447            17,228         12,270        729          8,695               304          1,305


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     30                                                               U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                            Elementary-secondary revenue
                                                                                                                                                     Federal sources                                          State sources

                 Geographic area


                                                                                                                                        Compen-              Handi-         Child      Other and                                    Handi-
                                                                Enrollment1                     Total                 Total               satory            capped       nutrition   nonspecified     Total        Formula         capped

INDIANA--Con.

Independent Schools--Con.
                                                                   21,300                199,548                    13,594
   South Bend................................................................................................................                4,189           3,268         4,005            2,132    97,802          77,647         1,387
                                                                   16,747                127,952                      6,586
   Vigo County................................................................................................................               2,481               -         2,223            1,882    70,233          57,845           650

IOWA

Independent Schools:
                                                                    17,934                133,583                     4,760
   Cedar Rapids................................................................................................................              1,593                -        1,825            1,342    66,471          60,393              -
                                                                    17,307                138,398                     8,908
   Davenport................................................................................................................                 3,886                -        2,727            2,295    68,446          63,335              -
                                                                    31,509                263,441                   19,823
   Des Moines................................................................................................................                5,200                1        4,498           10,124   134,606         123,525              -

KANSAS

Independent Schools:
                                                                   16,632                158,569                      1,624
   Blue Valley Unified 229................................................................................................................   -                    -          397            1,227    61,964          51,468         6,780
                                                                   21,001                164,918                    12,371
   Kansas City Unified................................................................................................................       -                    -        5,730            6,641   111,967          87,465        12,886
                                                                   20,228                158,215                      5,005
   Olathe Unified................................................................................................................          632                    -        1,056            3,317    81,455          65,894        10,347
                                                                   31,196                218,131                      6,486              1,083
   Shawnee Mission Unified................................................................................................................                        -        1,480            3,923   104,258          83,553        13,931
                                                                   47,778                346,138                    44,108
   Wichita Unified................................................................................................................     10,367                     -        8,340           25,401   220,609         171,784        25,741

KENTUCKY

Independent Schools:
                                                                 33,267                 246,678                   16,114
   Fayette County................................................................................................................                -                -        4,450           11,664   102,374          65,195              -
                                                                 97,053                 719,131                   67,749
   Jefferson County................................................................................................................              -                -       19,024           48,725   333,430         211,028              -

LOUISIANA

Independent Schools:
                                                                   18,800                107,595                     9,249
   Bossier Parish................................................................................................................    2,510                   1,364         2,651            2,724    57,497          54,138           613
                                                                   46,222                308,780                   30,568
   Caddo Parish................................................................................................................     10,253                   3,480         9,833            7,002   154,561         146,637         1,037
                                                                   32,562                195,701                   17,806
   Calcasieu Parish................................................................................................................  6,147                   2,635         5,991            3,033    82,723          77,560         1,036
                                                                   55,652                394,262                   40,992           12,262
   East Baton Rouge Parish................................................................................................................                   4,546        14,426            9,758   151,497         138,394         1,446
                                                                   51,835                349,636                   38,160
   Jefferson Parish................................................................................................................ 11,298                   4,762        12,658            9,442   133,148         121,874           871
                                                                   30,266                171,157                   19,435
   Lafayette Parish................................................................................................................  5,727                   2,360         5,354            5,994    75,517          69,381           632

                                                                   15,371                100,679                   10,552
    Lafourche Parish................................................................................................................       3,790             1,555         3,048            2,159    52,692          49,872           349
                                                                   19,412                106,316                     7,242
    Livingston Parish................................................................................................................      1,820             1,014         3,066            1,342    72,363          69,667           420
                                                                   80,526                504,279                   77,366
    Orleans Parish................................................................................................................        33,339             3,979        23,606           16,442   237,862         222,989         6,987
                                                                   17,248                120,164                   10,117
    Ouachita Parish................................................................................................................        4,223             1,231         2,911            1,752    61,979          59,001           320
                                                                   23,897                152,532                   17,730
    Rapides Parish................................................................................................................         5,734             2,097         6,469            3,430    77,497          73,296           529
                                                                   15,726                  89,479                  12,649
    St Landry Parish................................................................................................................       5,512             1,542         4,345            1,250    54,644          51,624           341

                                                                32,261                232,581                    14,003
    St Tammany Parish................................................................................................................        3,940           2,879         4,302            2,882   118,502         112,824           764
                                                                18,642                107,799                    13,973
    Tangipahoa Parish................................................................................................................        5,361           1,752         4,015            2,845    65,111          62,976           146
                                                                20,128                120,485                    13,703
    Terrebonne Parish................................................................................................................        4,790           1,846         4,352            2,715    65,038          62,128           667

MARYLAND

Dependent Schools:
                                                                    74,663                 609,839                   25,468
  Anne Arundel County................................................................................................................ 5,090                  7,323         4,224            8,831   201,911         118,454        15,646
                                                                  103,000                  916,643                 108,675
  Baltimore................................................................................................................          42,134                  8,054        24,180           34,307   558,036         283,888        48,652
                                                                  106,465                  902,275                   43,656
  Baltimore County................................................................................................................    9,252                  8,578         9,373           16,453   298,683         172,538        14,492
                                                                    15,784                 129,869                     5,243
  Calvert County................................................................................................................        752                  1,514           683            2,294    49,043          29,840         1,151
                                                                    27,472                 231,200                     7,200
  Carroll County................................................................................................................        978                  2,350           907            2,965    90,962          60,387         3,467
                                                                    15,680                 117,240                     6,168
  Cecil County................................................................................................................        1,263                  1,745         1,077            2,083    56,283          35,772         1,622

                                                                  22,720                 178,889                     8,482
    Charles County................................................................................................................     1,433                 1,891         1,674            3,484    74,650          48,009         3,375
                                                                  36,059                 301,613                   10,319
    Frederick County................................................................................................................   1,723                 3,181         1,677            3,738   113,817          74,733         3,166
                                                                  39,334                 287,130                   11,452
    Harford County................................................................................................................     2,124                 3,772         2,259            3,297   128,154          84,829         4,848
                                                                  43,473                 394,031                     9,498
    Howard County................................................................................................................      1,353                 3,360         1,565            3,220   110,795          65,425         4,932
                                                                130,720               1,474,626                    45,439
    Montgomery County................................................................................................................ 8,358                 10,025        10,560           16,496   282,460         101,270        15,697
                                                                131,059               1,068,952                    62,334            11,384
    Prince Georges County................................................................................................................                   10,248        20,376           20,326   492,551         286,919        33,225

                                                                 15,020                 131,527                     7,956
    St Marys County................................................................................................................          1,573           1,479         1,051            3,853    54,280          31,840         2,036
                                                                 19,953                 146,983                   10,096
    Washington County................................................................................................................        2,007           2,330         1,625            4,134    69,083          44,634         2,962

MASSACHUSETTS

Dependent Schools:
                                                                       62,950                806,127                   56,753
  Boston................................................................................................................                         -           8,096         9,005           39,652   288,158         186,152              -
                                                                       16,869                164,509                   10,731
  Brockton................................................................................................................                       -           1,609           833            8,289   111,316          92,746              -
                                                                       16,275                166,324                   15,860
  Lowell................................................................................................................                         -           1,482         2,547           11,831   124,274          92,281              -
                                                                       15,069                138,881
  Lynn................................................................................................................ 13,384                    -           1,567         2,431            9,386    98,927          77,549              -
                                                                       25,918                315,644                   31,994
  Springfield................................................................................................................                    -           3,176         5,144           23,674   225,914         181,512              -
                                                                       25,464                293,822                   25,159
  Worcester................................................................................................................                      -           2,991         3,765           18,403   166,598         131,159              -

        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      31                                                                    U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary revenue--Con.
                                                                   State sources--Con.                                                                                 Local sources

                 Geographic area

                                                                                                                                                                        Parent    From cities   From other
                                                                   Transpor-           Other and                                                      Property    government             and        school
                                                                       tation        nonspecified                     Total         Total taxes     taxes only   contributions       counties     systems         Charges          Other

INDIANA--Con.

Independent Schools--Con.
                                                                        509                18,259                   88,152
   South Bend................................................................................................................            64,570        64,570                -             1           35            4,211        19,335
                                                                        341                11,397                   51,133
   Vigo County................................................................................................................           45,222        45,222                -             2           30            3,352         2,527

IOWA--Con.

Independent Schools:
                                                                         426                  5,652                 62,352
   Cedar Rapids................................................................................................................          45,984        42,830                -         2,547        3,585            8,161         2,075
                                                                         364                  4,747                 61,044
   Davenport................................................................................................................             51,365        39,274                -           612        1,041            5,058         2,968
                                                                         371                10,710                 109,012
   Des Moines................................................................................................................            79,579        79,426                -             -       12,965            9,516         6,952

KANSAS--Con.

Independent Schools:
                                                                             -               3,716                  94,981             77,911
   Blue Valley Unified 229................................................................................................................             77,911                -         5,800          172            5,269         5,829
                                                                             -             11,616                   40,580
   Kansas City Unified................................................................................................................ 25,527          25,527                -         1,780        1,108            2,494         9,671
                                                                             -               5,214                  71,755
   Olathe Unified................................................................................................................      56,134          56,134                -         4,570          399            5,188         5,464
                                                                             -               6,774                107,387              86,972
   Shawnee Mission Unified................................................................................................................             86,972                -         6,062            -            9,364         4,989
                                                                             -             23,084                   81,421
   Wichita Unified................................................................................................................     59,110          59,110                -         2,884            -            6,545        12,882

KENTUCKY--Con.

Independent Schools:
                                                                          7               37,172                128,190
   Fayette County................................................................................................................       114,961        80,208                -           510           42            5,832         6,845
                                                                           -            122,402                 317,952
   Jefferson County................................................................................................................     292,904       201,112                -             -          200           12,513        12,335

LOUISIANA--Con.

Independent Schools:
                                                                            -                2,746                 40,849
   Bossier Parish................................................................................................................    34,899            14,786                -           371            -            3,486         2,093
                                                                            -                6,887               123,651
   Caddo Parish................................................................................................................     114,267            65,380                -            26            -            3,107         6,251
                                                                            -                4,127                 95,172
   Calcasieu Parish................................................................................................................  85,011            23,857                -         1,408          256            2,673         5,824
                                                                            -              11,657                201,773            190,563
   East Baton Rouge Parish................................................................................................................             70,896                -         2,323           84            5,407         3,396
                                                                            -              10,403                178,328
   Jefferson Parish................................................................................................................ 162,275            22,607                -         1,593            -            7,009         7,451
                                                                            -                5,504                 76,205
   Lafayette Parish................................................................................................................  69,268            19,899                -           678          130            2,187         3,942

                                                                             -               2,471                 37,435
    Lafourche Parish................................................................................................................     29,174        11,463                -           361           12            1,740         6,148
                                                                             -               2,276                 26,711
    Livingston Parish................................................................................................................    21,688         4,794                -           420            -            2,707         1,896
                                                                             -               7,886                189,051
    Orleans Parish................................................................................................................      171,931        84,029                -             -            -            4,016        13,104
                                                                             -               2,658                 48,068
    Ouachita Parish................................................................................................................      40,076        13,243                -           271            -            1,684         6,037
                                                                             -               3,672                 57,305
    Rapides Parish................................................................................................................       48,985        24,174                -           483            -            2,105         5,732
                                                                             -               2,679                 22,186
    St Landry Parish................................................................................................................     19,665         7,357                -           315          115            1,057         1,034

                                                                          -               4,914                100,076
    St Tammany Parish................................................................................................................ 88,058           40,507                -           785            -            4,226         7,007
                                                                          -               1,989                  28,715
    Tangipahoa Parish................................................................................................................ 24,463            3,772                -           184           59            1,746         2,263
                                                                          -               2,243                  41,744
    Terrebonne Parish................................................................................................................ 36,568            6,346                -           341          308            1,599         2,928

MARYLAND--Con.

Dependent Schools:
                                                                    11,028                   56,783                382,460
  Anne Arundel County................................................................................................................         -              -       356,162                -          69           21,699         4,530
                                                                    10,165                 215,331                 249,932
  Baltimore................................................................................................................                   -              -       204,065                -           -           12,296        33,571
                                                                    13,498                   98,155                559,936
  Baltimore County................................................................................................................            -              -       524,185                -       3,770           28,905         3,076
                                                                      2,029                  16,023                  75,583
  Calvert County................................................................................................................              -              -        68,564                -           -            5,667         1,352
                                                                      4,286                  22,822                133,038
  Carroll County................................................................................................................              -              -       124,556                -         129            7,409           944
                                                                      2,406                  16,483                  54,789
  Cecil County................................................................................................................                -              -        51,688                -           -            2,021         1,080

                                                                    4,531                  18,735                  95,757
    Charles County................................................................................................................            -              -        84,706                -           -            8,602         2,449
                                                                    4,319                  31,599                177,477
    Frederick County................................................................................................................          -              -       163,115                -           -           10,208         4,154
                                                                    5,603                  32,874                147,524
    Harford County................................................................................................................            -              -       135,473                -         316           10,373         1,362
                                                                    5,388                  35,050                273,738
    Howard County................................................................................................................             -              -       251,938                -           -           16,419         5,381
                                                                  13,663                 151,830              1,146,727
    Montgomery County................................................................................................................         -              -     1,087,696                -         190           50,339         8,502
                                                                  19,261                 153,146                 514,067
    Prince Georges County................................................................................................................     -              -       457,645                -           -           37,381        19,041

                                                                   2,946                  17,458                  69,291
    St Marys County................................................................................................................           -              -        63,984                -          23            4,693          591
                                                                   3,304                  18,183                  67,804
    Washington County................................................................................................................         -              -        60,440                -         103            6,443          818

MASSACHUSETTS--Con.

Dependent Schools:
                                                                       10,487                  91,519                461,216
  Boston................................................................................................................                      -              -       441,393                -         448            8,367        11,008
                                                                         1,305                 17,265                  42,462
  Brockton................................................................................................................                    -              -        38,746                -           -            2,026         1,690
                                                                            602                31,391                  26,190
  Lowell................................................................................................................                      -              -        23,820                -           -            2,370             -
                                                                            612                20,766
  Lynn................................................................................................................ 26,570                 -              -        22,631                -           -            2,317         1,622
                                                                         3,322                 41,080                  57,736
  Springfield................................................................................................................                 -              -        49,739                -          99            4,977         2,921
                                                                         1,641                 33,798                102,065
  Worcester................................................................................................................                   -              -        93,793                -           -            4,005         4,267

        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      32                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                               Elementary-secondary expenditure
                                                                                                                                                              Current spending
                                                                                                                For selected objects                                              For selected functions
                 Geographic area
                                                                                                                                                                  Instruction                              Support services

                                                                                                            Salaries and                Employee                  Salaries and    Employee                            Pupil          Staff
                                                                          Total                 Total             wages                  benefits        Total2         wages      benefits           Total         support        support

INDIANA--Con.

Independent Schools--Con.
                                                                 215,133                 180,381                  101,086
   South Bend................................................................................................................             58,334      112,327          68,942        40,991          58,039           9,684         5,403
                                                                 120,687                 103,331                    65,040
   Vigo County................................................................................................................            22,628       61,429          43,287        15,514          36,311           5,544         3,689

IOWA--Con.

Independent Schools:
                                                                  134,771                 118,826                   82,386
   Cedar Rapids................................................................................................................           23,813       69,808          51,412        15,705          37,909           6,331         8,224
                                                                  130,988                 113,561                   82,928
   Davenport................................................................................................................              13,910       74,158          61,039         8,154          31,615           3,041         3,448
                                                                  262,192                 231,613                  159,314
   Des Moines................................................................................................................             49,297      140,459         100,879        32,174          72,807          14,804         5,010

KANSAS--Con.

Independent Schools:
                                                                 134,607                 113,925                    74,567             13,920
   Blue Valley Unified 229................................................................................................................             59,806          48,453         8,812         41,680            5,396         8,258
                                                                 160,888                 152,981                    97,571
   Kansas City Unified................................................................................................................ 21,964          78,395          60,789        11,981         62,303            5,157         5,729
                                                                 143,157                 125,211                    84,593
   Olathe Unified................................................................................................................      15,963          71,228          56,512        10,346         45,526            7,908         8,067
                                                                 216,688                 194,465                  139,969              24,815
   Shawnee Mission Unified................................................................................................................            118,570          97,988        16,611         65,441           10,583         6,946
                                                                 317,344                 299,428                  192,367
   Wichita Unified................................................................................................................     51,754         173,881         126,476        32,781        114,710           21,501        11,573

KENTUCKY--Con.

Independent Schools:
                                                                267,626                 227,587                 154,925
   Fayette County................................................................................................................         36,875      131,066         101,597        23,381         84,803            8,794        22,299
                                                                758,643                 657,495                 453,715
   Jefferson County................................................................................................................      108,463      384,085         290,772        71,158        246,219           23,721        45,160

LOUISIANA--Con.

Independent Schools:
                                                                 109,158                 102,686                   67,429
   Bossier Parish................................................................................................................   22,841             60,049          42,553        14,677         35,462            4,129         6,288
                                                                 313,136                 278,926                 197,236
   Caddo Parish................................................................................................................     51,604            170,855         128,325        35,460         89,956           10,821        13,455
                                                                 196,747                 177,482                 118,650
   Calcasieu Parish................................................................................................................ 32,909            108,112          80,261        23,291         57,571            9,814         8,897
                                                                 371,211                 356,506                 227,081            70,105
   East Baton Rouge Parish................................................................................................................            207,405         147,610        46,540        124,892           18,252        14,477
                                                                 353,089                 316,410                 199,940
   Jefferson Parish................................................................................................................ 54,411            192,481         140,148        39,520        102,570           11,528        12,460
                                                                 181,936                 158,764                 107,431
   Lafayette Parish................................................................................................................ 28,392            104,470          76,930        20,943         45,329            6,572         7,520

                                                                 104,916                   89,740                  60,586
    Lafourche Parish................................................................................................................      13,038       56,533          42,676         9,210         27,325            3,772         4,303
                                                                 106,941                   95,284                  64,800
    Livingston Parish................................................................................................................     14,277       60,845          46,109        10,582         26,502            3,068         2,833
                                                                 521,286                 450,439                  290,003
    Orleans Parish................................................................................................................        72,298      273,050         199,556        47,838        150,429           19,786        16,365
                                                                 133,155                   94,962                  66,164
    Ouachita Parish................................................................................................................       14,178       61,616          47,121        10,991         27,032            2,677         2,688
                                                                 154,442                 135,095                   88,091
    Rapides Parish................................................................................................................        21,969       79,365          59,500        15,499         43,380            5,400         6,047
                                                                   88,015                  84,800                  57,818
    St Landry Parish................................................................................................................      15,388       53,633          40,541        10,480         23,903            2,739         2,123

                                                              228,120                 195,442                  132,351
    St Tammany Parish................................................................................................................ 37,190          122,441          92,017        25,684          60,571           8,178         8,557
                                                              103,236                   93,155                   64,517
    Tangipahoa Parish................................................................................................................ 14,442           59,357          44,368        10,802          26,764           2,856         3,913
                                                              118,475                 110,347                    73,591
    Terrebonne Parish................................................................................................................ 21,832           70,229          51,023        14,986          32,501           4,773         5,643

MARYLAND--Con.

Dependent Schools:
                                                                  602,771                  523,852                 332,113         112,540
  Anne Arundel County................................................................................................................                 319,594         224,270        79,740        190,032           23,118        27,453
                                                                  928,842                  808,495                 481,193
  Baltimore................................................................................................................        158,342            496,138         330,287       112,937        279,747           31,294        36,402
                                                                  901,856                  794,037                 516,968
  Baltimore County................................................................................................................ 165,687            478,051         333,416       116,373        277,138           40,971        45,463
                                                                  122,938                  104,226                   66,714
  Calvert County................................................................................................................      19,738           66,574          48,049        14,736         34,164            4,452         4,601
                                                                  226,205                  183,832                 113,625
  Carroll County................................................................................................................      36,517          110,077          79,348        25,928         65,050            7,521         8,922
                                                                  119,133                  103,000                   65,731
  Cecil County................................................................................................................        20,443           63,504          45,401        14,780         36,005            4,558         5,336

                                                                174,873                  155,077                   97,864
    Charles County................................................................................................................    26,626           90,418          66,725        18,355         57,822            7,186         8,914
                                                                286,962                  236,780                 158,503
    Frederick County................................................................................................................  45,880          147,267         109,259        29,728         81,152           10,933        11,312
                                                                281,215                  252,526                 167,099
    Harford County................................................................................................................    53,185          156,883         112,707        38,069         86,510           11,511        14,335
                                                                393,362                  353,400                 217,687
    Howard County................................................................................................................     70,419          218,057         153,316        52,125        114,968           15,474        19,468
                                                              1,402,217               1,175,621                  789,397
    Montgomery County................................................................................................................252,908          737,253         528,839       177,592        379,240           43,775        64,144
                                                              1,103,246                  956,957                 618,252             193,656
    Prince Georges County................................................................................................................             553,500         395,548       124,774        347,366           45,895        50,301

                                                               128,079                  104,195                   63,649
    St Marys County................................................................................................................   19,591            60,362         43,894        13,481          37,688           4,340         5,962
                                                               151,857                  134,822                   90,129
    Washington County................................................................................................................ 26,423            85,142         62,041        19,118          44,303           4,383         7,439

MASSACHUSETTS--Con.

Dependent Schools:
                                                                     796,948                 741,181                 446,228
  Boston................................................................................................................                 129,507      469,459         315,773        95,950        232,707           31,054        31,597
                                                                     161,054                 150,160                   88,257
  Brockton................................................................................................................                23,955       94,311          65,893        18,139         50,206            5,567         5,592
                                                                     167,954                 150,974                   98,280
  Lowell................................................................................................................                  24,934      103,928          75,036        19,233         38,373            6,005         4,859
                                                                     139,408                 130,828
  Lynn................................................................................................................ 84,467             21,344       89,143          62,738        16,465         36,008            5,422         3,143
                                                                     319,269                 271,142                 163,455
  Springfield................................................................................................................             45,831      181,456         122,504        34,629         72,749           13,603         7,360
                                                                     295,054                 241,941                 156,845
  Worcester................................................................................................................               41,118      168,799         123,164        31,858         61,783           12,288         4,057

        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                       33                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                            Elementary-secondary expenditure--Con.                                                        Indebtedness
                                                                                       Current spending--Con.
                                                                                    For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                          Total debt        Long-term      Long-term
                                                                     General          School                                               Other                  Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                               current    Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                             spending      outlay   governments     on debt     fiscal year       fiscal year    fiscal year

INDIANA--Con.

Independent Schools--Con.
                                                                     1,123                   7,532                  34,297
   South Bend................................................................................................................             10,015      27,074          6,188      1,490          9,455             9,908          5,354
                                                                     1,041                   4,786                  21,251
   Vigo County................................................................................................................             5,591       8,825          8,093        438          3,500                 -            940

IOWA--Con.

Independent Schools:
                                                                      2,270                   5,982                 15,102
   Cedar Rapids................................................................................................................           11,109       7,003          8,938          4           100                 -              50
                                                                      2,695                   8,297                 14,134
   Davenport................................................................................................................               7,788       9,593          7,773         61        19,062            18,113             559
                                                                      3,596                 13,090                  36,307
   Des Moines................................................................................................................             18,347      15,771         14,558        250         5,525                 -           1,170

KANSAS--Con.

Independent Schools:
                                                                     2,304                   6,878                  18,844             12,439
   Blue Valley Unified 229................................................................................................................             7,780            453    12,449        241,903            45,000         14,609
                                                                     2,650                   9,591                  39,176
   Kansas City Unified................................................................................................................ 12,283          7,081              9       817         16,340                 -              -
                                                                     1,569                   5,898                  22,084
   Olathe Unified................................................................................................................        8,457         7,212          1,073     9,661        198,944            35,000         10,380
                                                                     1,746                 11,925                   34,241             10,454
   Shawnee Mission Unified................................................................................................................            13,807             88     8,328        146,705            15,900         21,880
                                                                     4,010                 20,512                   57,114
   Wichita Unified................................................................................................................     10,837         17,916              -         -              -                 -              -

KENTUCKY--Con.

Independent Schools:
                                                                   1,587                  11,896                  40,227
   Fayette County................................................................................................................         11,718      35,605               -    4,434        112,296            41,695           3,294
                                                                   6,083                  48,786                122,469
   Jefferson County................................................................................................................       27,191      82,921               -   18,227        303,781                 -               -

LOUISIANA--Con.

Independent Schools:
                                                                    1,057                    6,908                 17,080
   Bossier Parish................................................................................................................    7,175             5,173             39     1,260         31,997             3,000          1,645
                                                                    4,076                  17,357                  44,247
   Caddo Parish................................................................................................................     18,115            32,180             11     2,019         54,251            20,000          3,635
                                                                    3,040                  10,055                  25,765
   Calcasieu Parish................................................................................................................ 11,799            13,465              -     5,800        110,844            33,082          5,510
                                                                    7,867                  18,290                  66,006           24,209
   East Baton Rouge Parish................................................................................................................            14,628              8        69            548                 -            820
                                                                   16,180                  20,366                  42,036
   Jefferson Parish................................................................................................................ 21,359            23,507             29    13,143        163,316                 -         12,971
                                                                    2,112                    7,990                 21,135
   Lafayette Parish................................................................................................................  8,965            17,830             26     5,316        126,165             9,950          5,428

                                                                     1,758                   4,289                 13,203
    Lafourche Parish................................................................................................................       5,882      12,776            300     2,100         41,041             9,400          1,413
                                                                     1,198                   5,090                 14,313
    Livingston Parish................................................................................................................      7,937       9,916              -     1,741         23,474                 -          1,607
                                                                     9,693                 20,796                  83,789
    Orleans Parish................................................................................................................        26,960      58,680             17    12,150        480,466                 -         19,725
                                                                     1,725                   5,039                 14,903
    Ouachita Parish................................................................................................................        6,314      33,615              -     4,578        123,668            15,154          2,410
                                                                     2,677                   6,851                 22,405
    Rapides Parish................................................................................................................        12,350      14,806              -     4,541        109,243            27,251          5,533
                                                                     1,493                   4,952                 12,596
    St Landry Parish................................................................................................................       7,264       1,865              -     1,350         22,503                 -              -

                                                                  3,578                 10,596                   29,662
    St Tammany Parish................................................................................................................ 12,430          25,554              -      7,124       149,487                  -          8,680
                                                                     902                  4,985                  14,108
    Tangipahoa Parish................................................................................................................  7,034           7,606              9      2,466        29,613                  -          3,539
                                                                  1,289                   5,540                  15,256
    Terrebonne Parish................................................................................................................  7,617           7,393             12        723        13,257                789          3,995

MARYLAND--Con.

Dependent Schools:
                                                                      3,817                  40,915                  94,729
  Anne Arundel County................................................................................................................14,226           62,612          9,806      6,501       128,583              5,427        11,964
                                                                    18,528                   52,527                140,996
  Baltimore................................................................................................................          32,610           68,746         46,378      5,223        89,570              4,855         2,339
                                                                      8,311                  59,225                123,168
  Baltimore County................................................................................................................   38,848           84,147         17,687      5,985       113,584                  -         9,603
                                                                         751                   6,818                 17,542
  Calvert County................................................................................................................      3,488           17,092            543      1,077        20,845                  -         1,535
                                                                      1,219                  12,726                  34,662
  Carroll County................................................................................................................      8,705           35,998          3,246      3,129        69,440                  -         4,167
                                                                      1,029                    8,306                 16,776
  Cecil County................................................................................................................        3,491           12,684            856      2,593        35,521                  -         3,259

                                                                       992                 10,796                  29,934
    Charles County................................................................................................................     6,837          15,586          2,494     1,716         34,152              2,595         2,766
                                                                    1,810                  16,897                  40,200
    Frederick County................................................................................................................   8,361          49,751             87       344          3,175                  -         3,478
                                                                    1,421                  14,819                  44,424
    Harford County................................................................................................................     9,133          23,194          3,570     1,925         40,694                  -         2,514
                                                                    2,021                  22,622                  55,383
    Howard County................................................................................................................     20,375          28,150          2,653     9,159        188,720                  -        11,887
                                                                    9,865                  80,462                180,994
    Montgomery County................................................................................................................ 59,128         179,642         19,546    27,408        498,882                  -        40,169
                                                                  10,498                   62,084                178,588              56,091
    Prince Georges County................................................................................................................             99,773         36,837     9,679        156,099                  -        10,351

                                                                      598                   6,975                 19,813
    St Marys County................................................................................................................          6,145    21,781            750      1,353        24,797                   -         2,268
                                                                      711                 10,255                  21,515
    Washington County................................................................................................................        5,377    12,487          2,742      1,806        32,631                   -         3,053

MASSACHUSETTS--Con.

Dependent Schools:
                                                                         5,449                 37,759                126,848
  Boston................................................................................................................                  39,015      26,121         18,122    11,524         51,488                 -           7,707
                                                                            666                  6,605                 31,776
  Brockton................................................................................................................                 5,643       6,754          2,434     1,706         43,942            14,760           1,209
                                                                            499                  6,145                 20,865
  Lowell................................................................................................................                   8,673       7,129          1,852     7,999        154,758            18,000           8,220
                                                                            866                  6,965
  Lynn................................................................................................................ 19,612              5,677       1,038          2,955     4,587         78,740                 -           4,490
                                                                         1,001                 14,934                  35,851
  Springfield................................................................................................................             16,937      24,575         15,595     7,957         19,529                 -           8,481
                                                                         3,790                 10,755                  30,893
  Worcester................................................................................................................               11,359      29,056         17,433     6,624         96,327            25,915           4,449

        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      34                                                               U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                           Elementary-secondary revenue
                                                                                                                                                    Federal sources                                            State sources

                 Geographic area


                                                                                                                                       Compen-              Handi-         Child      Other and                                      Handi-
                                                                 Enrollment1                     Total                  Total            satory            capped       nutrition   nonspecified       Total        Formula         capped

MICHIGAN

Independent Schools:
                                                                          16,434                172,163                   3,865
   Ann Arbor................................................................................................................              1,242                 -           834            1,789     83,937           78,003         5,385
                                                                          16,678                162,869                   9,577
   Dearborn................................................................................................................               3,669             1,129         1,890            2,889     82,862           72,030         6,206
                                                                          23,448                231,595
   Flint................................................................................................................ 24,044          11,954                 -         5,528            6,562    159,997          127,267        12,293
                                                                          25,978                245,550                  23,966
   Grand Rapids................................................................................................................           9,539             3,954         4,136            6,337    161,810          112,057        30,880
                                                                          17,754                168,777                  19,530
   Lansing................................................................................................................                7,310             4,400         3,000            4,820    110,584           84,606        11,032
                                                                          18,361                171,941
   Livonia................................................................................................................2,999             533             1,285           453              728    107,766           96,881        10,218

                                                                         16,430                 134,478                   2,708
    Plymouth-Canton................................................................................................................          580              833           414             881      84,815           79,234         4,244
                                                                         27,268                 217,670
    Utica................................................................................................................ 3,395              734            1,509           567             585     151,289          143,263         6,074

Dependent Schools:
                                                                     167,124              1,504,525                  165,691
  Detroit................................................................................................................                84,219             8,616        30,198           42,658   1,130,732         922,260        80,659

MINNESOTA

Independent Schools:
                                                                       40,964                302,907                     9,152
   Anoka-Hennepin................................................................................................................       1,791               3,349         2,395            1,617    206,681          148,755        22,798
                                                                       48,688                585,104                   43,249
   Minneapolis Special................................................................................................................ 14,905               5,021        13,279           10,044    342,130          117,682        60,791
                                                                       22,171                182,116
   Osseo................................................................................................................ 4,905          1,014               1,417         1,605              869    112,118           79,043        14,692
                                                                       16,050                129,616                     4,437
   Rochester................................................................................................................            1,018               1,231         1,134            1,054     77,408           47,916         8,142
                                                                       28,168                203,438                     4,002            611
   Rosemount-Apple Valley-Eagan................................................................................................................             1,331         1,029            1,031    127,653           93,033        12,238
                                                                       45,253                474,580                   37,852
   St Paul................................................................................................................             10,158               4,736        11,370           11,588    321,218          136,213        42,887

MISSISSIPPI

Independent Schools:
                                                                     18,917                  85,527                     5,111
   Desoto County................................................................................................................            1,261           1,237         1,474            1,139     51,482           41,584            44
                                                                     31,384                 199,661                   22,168
   Jackson................................................................................................................                  6,566           1,287         9,423            4,892     87,971           70,724             2
                                                                     15,037                  72,842                     5,231
   Rankin County................................................................................................................              938           1,139         1,837            1,317     41,476           34,344            15

MISSOURI

Independent Schools:
                                                                    16,894                 121,298                     7,334
   Columbia................................................................................................................               1,705             1,695         1,596            2,338     53,455           25,521         4,898
                                                                    15,975                 105,597                     3,243
   Fort Zumwalt................................................................................................................             537             1,558           618              530     47,844           26,838         4,166
                                                                    19,388                 129,698                     3,116
   Francis Howell................................................................................................................           397             1,964           334              421     57,027           28,926         6,466
                                                                    18,636                 129,839                     3,174
   Hazelwood................................................................................................................                962                 -         1,488              724     47,402           24,225         1,153
                                                                    38,135                 362,012                   33,836
   Kansas City................................................................................................................           11,341             2,783         9,733            9,979    177,311          119,578         8,658
                                                                    17,378                 121,848                     5,685
   North Kansas City................................................................................................................        944             1,392         1,216            2,133     39,910           14,431         3,797

                                                                        20,547                174,840                     2,789
    Parkway................................................................................................................                 323                10         1,226            1,230     39,962            6,053         1,235
                                                                        21,175                163,331                     2,814
    Rockwood................................................................................................................                867                 -         1,191              756     40,910           11,248         1,413
                                                                        24,816                153,434                   10,780
    Springfield................................................................................................................           3,804             1,967         3,063            1,946     59,720           28,478         6,404
                                                                        45,658                473,068                   48,810
    St Louis................................................................................................................             17,146             3,041        12,642           15,981    251,477          141,936        11,950

NEBRASKA

Independent Schools:
                                                                        31,052                245,608                   14,216
   Lincoln................................................................................................................                  1,843           3,785         3,058            5,530     75,093           49,447        19,941
                                                                        19,056                139,021
   Millard................................................................................................................ 3,236              237           1,657           589              753     52,520           43,257         7,487
                                                                        45,039                326,082
   Omaha................................................................................................................31,538              9,001           3,605         9,277            9,655    131,096          106,355        20,317

NEVADA

Independent Schools:
                                                                 217,526              1,484,605                    69,577
   Clark County................................................................................................................          16,935            12,701        20,650           19,291    884,757          259,340        37,868
                                                                   54,508                354,529                   17,898
   Washoe County................................................................................................................          3,103             3,422         5,050            6,323    211,990           64,458        12,309

NEW HAMPSHIRE

Dependent Schools:
                                                                  17,213                105,080                     3,755
  Manchester................................................................................................................                 715              600         1,427            1,013     63,804           62,395              -

NEW JERSEY

Independent Schools:
                                                                      18,393                253,582                   20,941
   Camden................................................................................................................             10,684                1,668         5,389            3,200    219,410          142,392        13,490
                                                                      19,075                303,858                   13,812
   Elizabeth................................................................................................................           4,975                1,655         5,188            1,994    173,211          103,595        10,188
                                                                      17,272                165,535                     3,904
   Toms River Regional................................................................................................................ 1,132                1,371           641              760     68,961           46,576         7,135

Dependent Schools:
                                                                    31,669                 448,564                   27,780
  Jersey City................................................................................................................            11,345             2,824         8,478            5,133    303,463          180,298        15,959
                                                                    42,101                 623,951                   48,393
  Newark................................................................................................................                 22,706             3,243        12,107           10,337    481,235          270,442        23,338
                                                                    24,563                 326,297                   24,303
  Paterson................................................................................................................                8,618             2,109         8,093            5,483    245,723          153,173        12,723


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     35                                                                      U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                           Elementary-secondary revenue--Con.
                                                                   State sources--Con.                                                                               Local sources

                 Geographic area

                                                                                                                                                                      Parent    From cities   From other
                                                                   Transpor-            Other and                                                   Property    government             and        school
                                                                       tation         nonspecified                     Total       Total taxes    taxes only   contributions       counties     systems         Charges          Other

MICHIGAN--Con.

Independent Schools:
                                                                                   -                   549               84,361
   Ann Arbor................................................................................................................           70,378        70,378                -           392        7,739            2,286         3,566
                                                                                   -                4,626                70,430
   Dearborn................................................................................................................            60,508        60,508                -             -        3,526            3,729         2,667
                                                                                   -              20,437
   Flint................................................................................................................ 47,554        23,636        23,636                -             -       11,015            1,611        11,292
                                                                                   -              18,873                 59,774
   Grand Rapids................................................................................................................        26,719        26,719                -           102       25,119            2,614         5,220
                                                                                   -              14,946                 38,663
   Lansing................................................................................................................             21,976        21,976                -            47        9,929            2,356         4,355
                                                                                   -                   667               61,176
   Livonia................................................................................................................             40,159        40,159                -             2        8,632            5,532         6,851

                                                                                   -               1,337                  46,955
    Plymouth-Canton................................................................................................................    33,423        33,423                -             4          771            3,069         9,688
                                                                                   -               1,952
    Utica................................................................................................................ 62,986       44,135        44,135                -             -        2,011            9,987         6,853

Dependent Schools:
                                                                                -            127,813                 208,102
  Detroit................................................................................................................                    -             -       107,810                -      53,860            2,847        43,585

MINNESOTA--Con.

Independent Schools:
                                                                            182                34,946                  87,074
   Anoka-Hennepin................................................................................................................      60,339        60,339                -            372       1,223           10,677        14,463
                                                                         1,900               161,757                 199,725
   Minneapolis Special................................................................................................................128,631       128,631                -         33,851       1,539            4,359        31,345
                                                                            401                17,982                  65,093
   Osseo................................................................................................................               39,822        39,822                -          8,871         431            8,394         7,575
                                                                            749                20,601                  47,771
   Rochester................................................................................................................           37,121        37,121                -             68         585            5,712         4,285
                                                                            296                22,086                  71,783          47,657
   Rosemount-Apple Valley-Eagan................................................................................................................      47,657                -          8,221         324            7,838         7,743
                                                                         4,036               138,082                 115,510
   St Paul................................................................................................................             78,295        78,295                -         13,433       2,406            5,366        16,010

MISSISSIPPI--Con.

Independent Schools:
                                                                               -               9,854                  28,934
   Desoto County................................................................................................................       22,400        22,400                -              -          16            3,770         2,748
                                                                               -             17,245                   89,522
   Jackson................................................................................................................             75,415        75,415                -              -           -            3,801        10,306
                                                                               -               7,117                  26,135
   Rankin County................................................................................................................       18,730        18,730                -              -           -            4,583         2,822

MISSOURI--Con.

Independent Schools:
                                                                      2,970                  20,066                  60,509
   Columbia................................................................................................................           50,307         49,130                -          1,937          52            4,912         3,301
                                                                      2,381                  14,459                  54,510
   Fort Zumwalt................................................................................................................       43,649         42,439                -          2,243           -            5,263         3,355
                                                                      2,880                  18,755                  69,555
   Francis Howell................................................................................................................     55,160         54,973                -          2,493         234            7,987         3,681
                                                                      1,502                  20,522                  79,263
   Hazelwood................................................................................................................          67,313         62,465                -          1,862         391            4,349         5,348
                                                                    11,571                   37,504                150,865
   Kansas City................................................................................................................       115,110        108,896                -          3,719         229            2,432        29,375
                                                                      2,219                  19,463                  76,253
   North Kansas City................................................................................................................ 63,445          59,944                -          2,300           -            5,312         5,196

                                                                          1,963                 30,711                132,089
    Parkway................................................................................................................            97,092        93,723                -          3,104           -           10,249        21,644
                                                                          1,918                 26,331                119,607
    Rockwood................................................................................................................           87,366        81,929                -          2,470          12           11,713        18,046
                                                                          2,811                 22,027                  82,934
    Springfield................................................................................................................        64,957        60,458                -          2,201          81           10,003         5,692
                                                                        11,678                  85,913                172,781
    St Louis................................................................................................................          148,939       137,906                -          2,625           -            4,626        16,591

NEBRASKA--Con.

Independent Schools:
                                                                                  -               5,705                156,299
   Lincoln................................................................................................................            136,416       122,720                -            968         193            8,587        10,135
                                                                                  -               1,776                 83,265
   Millard................................................................................................................             68,769        60,918                -            923           -            9,094         4,479
                                                                                  -               4,424                163,448
   Omaha................................................................................................................              139,407       118,762                -          2,228         224           11,506        10,083

NEVADA--Con.

Independent Schools:
                                                                             -           587,549                  530,271
   Clark County................................................................................................................       415,513       414,638                -           413        1,729           51,129        61,487
                                                                             -           135,223                  124,641
   Washoe County................................................................................................................       93,956        93,694                -             -          735           16,631        13,319

NEW HAMPSHIRE--Con.

Dependent Schools:
                                                                           -                1,409                 37,521
  Manchester................................................................................................................                 -             -        24,567                -       9,589            2,361         1,004

NEW JERSEY--Con.

Independent Schools:
                                                                        4,089                 59,439                  13,231
   Camden................................................................................................................              7,449          7,449                -             -           29            4,052         1,701
                                                                        1,846                 57,582                116,835
   Elizabeth................................................................................................................          37,693         37,693                -           528            -            1,220        77,394
                                                                        3,824                 11,426                  92,670
   Toms River Regional................................................................................................................88,237         88,237                -            38          223            2,602         1,570

Dependent Schools:
                                                                      2,272                104,934                 117,321
  Jersey City................................................................................................................                -             -               -         72,094         103            1,510        43,614
                                                                      2,555                184,900                   94,323
  Newark................................................................................................................                     -             -               -         82,525         658            6,204         4,936
                                                                      3,021                  76,806                  56,271
  Paterson................................................................................................................                   -             -               -         36,017          28              440        19,786


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    36                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary expenditure
                                                                                                                                                            Current spending
                                                                                                                 For selected objects                                           For selected functions
                 Geographic area
                                                                                                                                                                Instruction                              Support services

                                                                                                            Salaries and              Employee                  Salaries and    Employee                            Pupil          Staff
                                                                          Total                  Total            wages                benefits        Total2         wages      benefits           Total         support        support

MICHIGAN--Con.

Independent Schools:
                                                                        157,631                 143,601                   96,509
   Ann Arbor................................................................................................................            33,144       81,631          58,622        19,483          56,633          13,824         7,912
                                                                        160,527                 146,318                   97,361
   Dearborn................................................................................................................             31,225       85,752          63,068        19,245          55,894           8,623         9,246
                                                                        233,264                 221,579
   Flint................................................................................................................ 133,320        48,350      109,974          75,134        27,846          81,315          15,226         8,979
                                                                        247,568                 234,967                  156,516
   Grand Rapids................................................................................................................         52,281      133,535          95,857        32,096          88,766          21,122         9,187
                                                                        163,522                 157,892
   Lansing................................................................................................................99,493        34,514       86,604          60,675        20,996          64,635          17,444         7,425
                                                                        174,481                 156,521                  103,363
   Livonia................................................................................................................              38,010       85,597          60,328        22,553          62,022          12,129        11,241

                                                                       150,704                  116,420                   74,959
    Plymouth-Canton................................................................................................................     26,891       66,120          47,936        14,899          43,958           6,012         6,008
                                                                       214,918                  190,014                 125,643
    Utica................................................................................................................               42,193      112,752          79,669        27,133          66,321           9,818         7,729

Dependent Schools:
                                                                  1,579,543               1,439,697                  892,483
  Detroit................................................................................................................              281,689      905,457         628,282       197,692        479,442           29,163        31,884

MINNESOTA--Con.

Independent Schools:
                                                                     300,531                 267,827                 179,127
   Anoka-Hennepin................................................................................................................      43,677       167,864         127,498        30,592         75,372            9,928        14,941
                                                                     665,586                 524,528                 344,873
   Minneapolis Special................................................................................................................ 86,536       319,252         225,737        57,080        167,909           24,383        25,742
                                                                     179,854                 153,266                 104,839
   Osseo................................................................................................................               23,020        95,685          73,118        17,021         43,842            3,201         9,965
                                                                     134,135                 110,986                   71,186
   Rochester................................................................................................................           16,018        66,060          50,215        11,263         33,892            2,726         7,048
                                                                     196,583                 175,861                 120,972           26,565
   Rosemount-Apple Valley-Eagan................................................................................................................     114,423          88,300        19,318         49,585            3,771         8,103
                                                                     498,697                 425,670                 273,983
   St Paul................................................................................................................             74,818       260,309         187,344        51,927        123,188           20,865        22,579

MISSISSIPPI--Con.

Independent Schools:
                                                                     82,692                  74,375                   48,542
   Desoto County................................................................................................................        11,871       46,159          34,440         8,232          24,085           4,217         2,957
                                                                   204,472                  178,977                 118,668
   Jackson................................................................................................................              31,031      102,242          77,584        18,830          63,086           7,384         7,459
                                                                     73,725                  65,531                   42,390
   Rankin County................................................................................................................        10,572       41,829          30,174         7,275          18,470           2,433         2,151

MISSOURI--Con.

Independent Schools:
                                                                   118,949                 101,075                   70,043
   Columbia................................................................................................................             12,034       60,905          48,165         8,196         32,389            6,040         5,122
                                                                   106,111                   89,743                  56,599
   Fort Zumwalt................................................................................................................         12,538       55,353          40,047         8,510         30,399            6,065         2,006
                                                                   143,421                 117,943                   80,303
   Francis Howell................................................................................................................       16,072       72,565          56,881        11,385         38,110            4,880         4,710
                                                                   123,756                 114,902                   81,618
   Hazelwood................................................................................................................            17,353       69,265          53,211        10,687         41,255            4,827         4,186
                                                                   314,749                 289,445                 167,652
   Kansas City................................................................................................................          36,268      156,013         115,638        24,333        114,486           10,939        12,604
                                                                   126,642                 108,082                   78,960
   North Kansas City................................................................................................................    12,656       69,669          54,071         8,453         31,359            3,090         4,661

                                                                      172,475                 153,751                 106,062
    Parkway................................................................................................................             23,074       91,222          70,619        14,457         54,626            6,423         8,206
                                                                      163,217                 131,415                   86,361
    Rockwood................................................................................................................            17,507       73,194          55,059        11,084         48,595            5,965         8,096
                                                                      152,897                 140,323                   93,409
    Springfield................................................................................................................         19,347       85,901          62,359        12,261         45,790            7,456         6,634
                                                                      453,438                 386,081                 236,500
    St Louis................................................................................................................            61,752      198,745         144,598        37,225        160,530           18,938        24,097

NEBRASKA--Con.

Independent Schools:
                                                                      220,680                 198,658                  133,957
   Lincoln................................................................................................................              35,929      129,343          94,783        24,924         59,578            6,941         7,172
                                                                      152,103                 109,745                   70,762
   Millard................................................................................................................              17,698       72,900          51,791        13,132         31,036            4,208         4,082
                                                                      297,304                 274,133                  176,012
   Omaha................................................................................................................                47,339      159,375         115,416        31,205        100,987           17,760        10,390

NEVADA--Con.

Independent Schools:
                                                              1,668,306               1,214,114                   808,350
   Clark County................................................................................................................        225,222      711,157         525,810       149,217        461,570           40,701        54,829
                                                                 366,856                 305,916                  202,558
   Washoe County................................................................................................................        56,342      189,794         141,638        39,952        104,538           15,226         9,844

NEW HAMPSHIRE--Con.

Dependent Schools:
                                                                105,877                   98,278                  62,579
  Manchester................................................................................................................            15,161        66,850         50,580        11,924          27,629           4,852         2,093

NEW JERSEY--Con.

Independent Schools:
                                                                    243,038                 229,915                 140,667
   Camden................................................................................................................             36,434        143,428          95,390        24,222         77,141           21,432         8,352
                                                                    300,358                 283,013                 185,904
   Elizabeth................................................................................................................          42,690        172,378         121,585        26,072        101,139           26,208        14,868
                                                                    160,549                 148,750                 101,186
   Toms River Regional................................................................................................................25,990         90,299          65,700        16,262         54,740           12,159         5,315

Dependent Schools:
                                                                  421,871                  368,365                 237,200
  Jersey City................................................................................................................           52,133      223,356         161,468        32,354        127,026           32,289         6,370
                                                                  620,971                  583,116                 382,568
  Newark................................................................................................................                73,044      321,055         222,554        35,302        237,094           51,987        18,606
                                                                  323,085                  282,836                 175,024
  Paterson................................................................................................................              37,279      171,852         125,269        23,154         98,133           26,946         9,248


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     37                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                             Elementary-secondary expenditure--Con.                                                      Indebtedness
                                                                                        Current spending--Con.
                                                                                    For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                         Total debt        Long-term      Long-term
                                                                     General          School                                              Other                  Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                              current    Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                            spending      outlay   governments     on debt     fiscal year       fiscal year    fiscal year

MICHIGAN--Con.

Independent Schools:
                                                                            1,390                   7,754                25,753
   Ann Arbor................................................................................................................              5,337      10,648             45      3,337        61,194                 -           8,905
                                                                               760                  7,372                29,893
   Dearborn................................................................................................................               4,672       9,515              -      4,694        89,095                 -           4,270
                                                                            1,500                 10,867
   Flint................................................................................................................ 44,743          30,290       7,245          3,669        771        18,494                 -           2,988
                                                                            2,244                 16,076                 40,137
   Grand Rapids................................................................................................................          12,666       9,259          1,419      1,923        36,710             2,425           4,436
                                                                            1,416                   8,775                29,575
   Lansing................................................................................................................                6,653       4,316              -      1,314        25,625                 -           2,086
                                                                            1,307                   8,911                28,434
   Livonia................................................................................................................                8,902      11,737          1,410      4,813       121,715            28,660           3,220

                                                                           1,030                   6,435                  24,473
    Plymouth-Canton................................................................................................................       6,342      24,302              -      9,982       186,364              5,753         6,003
                                                                              686                10,541
    Utica................................................................................................................ 37,547         10,941      20,693             16      4,195        82,500              9,995        11,870

Dependent Schools:
                                                                         4,518                 75,981                337,896
  Detroit................................................................................................................                54,798     116,358               -   23,488        701,730              9,055        32,699

MINNESOTA--Con.

Independent Schools:
                                                                         5,265                   8,958                 36,280
   Anoka-Hennepin................................................................................................................      24,591        22,527          2,843     7,334        123,685            31,997         45,156
                                                                       10,900                  25,250                  81,634
   Minneapolis Special................................................................................................................ 37,367       108,665         11,529    20,864        461,031            86,375         21,520
                                                                         2,610                   6,638                 21,428
   Osseo................................................................................................................               13,739        12,573          8,543     5,472        103,385             6,217          6,255
                                                                         1,944                   4,014                 18,160
   Rochester................................................................................................................           11,034        18,640          1,399     3,110         71,779            13,097          3,845
                                                                         5,374                   6,789                 25,548          11,853
   Rosemount-Apple Valley-Eagan................................................................................................................      10,556          2,377     7,789        186,118             5,606         11,428
                                                                         8,194                 11,748                  59,802
   St Paul................................................................................................................             42,173        54,210          7,041    11,776        239,607            15,002         11,139

MISSISSIPPI--Con.

Independent Schools:
                                                                       1,407                   4,440                  11,064
   Desoto County................................................................................................................          4,131       6,563               -     1,754        31,860                   -         2,875
                                                                       4,944                 10,905                   32,394
   Jackson................................................................................................................               13,649      23,338               -     2,157        67,231                   -         7,330
                                                                       1,107                   3,980                    8,799
   Rankin County................................................................................................................          5,232       6,115               -     2,079        42,330                   -         4,240

MISSOURI--Con.

Independent Schools:
                                                                      1,507                    5,731                 13,989
   Columbia................................................................................................................               7,781      12,541            251      5,082        99,485            10,000           3,640
                                                                         433                   6,254                 15,641
   Fort Zumwalt................................................................................................................           3,991      11,269            661      4,438        85,275            10,000           3,600
                                                                      4,893                    5,408                 18,219
   Francis Howell................................................................................................................         7,268      15,972          1,037      8,469       168,226                 -           3,980
                                                                      2,266                    8,567                 21,409
   Hazelwood................................................................................................................              4,382       5,992            202      2,660        49,945                 -           2,390
                                                                      6,327                  16,622                  67,994
   Kansas City................................................................................................................           18,946      23,133          2,166          5             -                 -               -
                                                                         923                   5,705                 16,980
   North Kansas City................................................................................................................      7,054      13,425          1,067      4,068        77,825             9,000           3,825

                                                                          2,247                 11,685                  26,065
    Parkway................................................................................................................               7,903      15,456              -      3,268        74,350            20,000          3,535
                                                                          2,930                   9,683                 21,921
    Rockwood................................................................................................................              9,626      25,548             24      6,230       116,954            24,000         10,050
                                                                            604                   7,138                 23,958
    Springfield................................................................................................................           8,632       6,542            895      5,137       118,669            30,000          1,150
                                                                          9,299                 25,202                  82,994
    St Louis................................................................................................................             26,806      53,565          5,864      7,928       137,484                 -          7,465

NEBRASKA--Con.

Independent Schools:
                                                                          5,444                 11,827                  28,194
   Lincoln................................................................................................................                9,737      18,997             92      2,933        46,165                 -           4,290
                                                                          2,506                   5,985                 14,255
   Millard................................................................................................................                5,809      35,035            688      6,635       146,670            28,781           7,765
                                                                          8,959                 15,102
   Omaha................................................................................................................48,776           13,771      18,510            723      3,938        99,979            53,225           2,226

NEVADA--Con.

Independent Schools:
                                                                   17,365                  95,374                 253,301
   Clark County................................................................................................................          41,387     355,103              -    99,089      1,863,612           347,700         64,260
                                                                     4,289                 16,326                  58,853
   Washoe County................................................................................................................         11,584      41,838             78    19,024        372,135           110,200         15,325

NEW HAMPSHIRE--Con.

Dependent Schools:
                                                                    2,389                   5,184                 13,111
  Manchester................................................................................................................                3,799     2,074          3,465      2,060        47,673                   -         6,493

NEW JERSEY--Con.

Independent Schools:
                                                                        3,347                 10,794                  33,216
   Camden................................................................................................................              9,346          5,601          6,722        800        12,445                   -         1,376
                                                                        2,982                 13,638                  43,443
   Elizabeth................................................................................................................           9,496         10,906          5,515        924         7,547                   -         1,520
                                                                        2,841                   7,106                 27,319
   Toms River Regional................................................................................................................ 3,711          9,747          1,007      1,045        23,842                   -           976

Dependent Schools:
                                                                      8,464                  15,962                  63,941
  Jersey City................................................................................................................            17,983      37,819          7,136      8,551       110,180                   -         4,320
                                                                    14,692                   35,913                115,896
  Newark................................................................................................................                 24,967      17,504         15,878      4,473       144,715                   -         7,770
                                                                      9,574                  15,763                  36,602
  Paterson................................................................................................................               12,851      20,938         18,342        969        11,929                   -         1,101


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                     38                                                               U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                              Elementary-secondary revenue
                                                                                                                                                       Federal sources                                            State sources

                 Geographic area


                                                                                                                                          Compen-              Handi-         Child      Other and                                      Handi-
                                                                Enrollment1                      Total                  Total               satory            capped       nutrition   nonspecified       Total        Formula         capped

NEW MEXICO

Independent Schools:
                                                                   85,381                 541,847                   42,299
   Albuquerque................................................................................................................              13,255             7,351        11,176           10,517    406,911          380,416              -
                                                                   22,306                 141,315                   15,764
   Las Cruces................................................................................................................                5,019             2,326         3,785            4,634    107,059           99,549              -

NEW YORK

Independent Schools:
                                                                    15,016                191,706                     9,843
   Brentwood................................................................................................................                   3,338           1,463         2,965            2,077    106,632           84,334              -

Dependent Schools:
                                                                      46,370                 555,446                   61,211
  Buffalo................................................................................................................                  23,406              4,731        13,769          19,305      395,441         288,758              -
                                                                  1,075,710             10,945,650                1,119,944
  New York City................................................................................................................           454,547             97,734       248,984         318,679    4,673,878       3,511,285              -
                                                                      37,741                 463,145                   51,288
  Rochester................................................................................................................                18,523              3,645        10,674          18,446      276,269         198,451              -
                                                                      23,474                 247,917                   28,387
  Syracuse................................................................................................................                 10,489              1,191         5,420          11,287      158,765         109,161              -
                                                                      25,889                 333,413                   23,899
  Yonkers................................................................................................................                   6,884              2,522         4,342          10,151      187,803          60,451              -

NORTH CAROLINA

Dependent Schools:
                                                               20,243                127,077                     7,722
  Alamance-Burlington................................................................................................................ 1,454                    1,775         3,341            1,152     85,519           60,968         6,833
                                                               24,810                181,628                     9,790
  Buncombe County................................................................................................................      2,104                   2,226         3,334            2,126    115,544           81,096         8,785
                                                               18,486                125,385                     5,842
  Cabarrus County................................................................................................................        764                   1,462         1,955            1,661     75,969           57,976         6,269
                                                               15,874                107,795                     4,704
  Catawba County................................................................................................................         729                   1,262         1,798              915     66,684           50,117         4,967
                                                             100,553                 756,033                   44,184                11,042
  Charlotte/Mecklenburg................................................................................................................                        4,845        15,817           12,480    457,565          307,218        29,499
                                                               51,300                330,058                   29,152
  Cumberland County................................................................................................................ 7,274                      4,191        10,430            7,257    218,817          159,493        14,543

                                                                    18,887                 112,046                     5,215
    Davidson County................................................................................................................              962           1,554         1,854              845     80,717           59,431         5,643
                                                                    29,244                 238,462                   13,450
    Durham County................................................................................................................              3,198           2,875         4,969            2,408    129,504           93,658         9,854
                                                                    30,661                 196,352                   13,071
    Gaston County................................................................................................................              3,348           3,103         4,588            2,032    132,543           97,101        10,481
                                                                    62,486                 463,562                   26,408
    Guilford County................................................................................................................            5,601           5,661        10,722            4,424    269,758          191,258        20,444
                                                                    16,015                 101,259                     7,824
    Harnett County................................................................................................................             1,965           1,527         3,441              891     74,437           52,608         4,602
                                                                    16,658                 107,443                     6,041
    Iredell-Statesville................................................................................................................        1,058           1,527         2,384            1,072     69,721           52,176         5,588

                                                                      20,339                150,640                      8,175
    Johnston County................................................................................................................            1,923           1,754         2,891            1,607     96,563           64,754         6,873
                                                                      18,009                123,233                      9,971
    Nash-Rocky Mount................................................................................................................           2,973           1,341         3,762            1,895     86,056           59,639         6,288
                                                                      21,524                190,540                      9,798
    New Hanover County................................................................................................................         2,993           1,902         3,137            1,766     91,773           68,281         6,992
                                                                      21,186                143,712                    11,553
    Onslow County................................................................................................................              2,481           1,814         3,254            4,004    105,239           68,870         6,688
                                                                      20,108                131,397                    10,311
    Pitt County................................................................................................................                3,230           1,959         3,348            1,774     90,454           64,848         6,856
                                                                      16,715                108,456                      5,255
    Randolph County................................................................................................................              920           1,354         2,063              918     76,116           52,296         5,430

                                                                   23,966                159,592                    18,252
    Robeson County................................................................................................................     5,114                   1,990         7,470            3,678    119,851           81,688         8,347
                                                                   20,260                134,866                      9,169
    Rowan-Salisbury................................................................................................................    1,897                   1,973         3,219            2,080     91,025           64,118         6,610
                                                                   21,949                146,453                      6,647
    Union County................................................................................................................       1,183                   1,800         2,552            1,112     99,674           66,942         6,535
                                                                   95,248                708,519                    29,271
    Wake County................................................................................................................        5,258                   7,892         8,155            7,966    429,429          292,584        32,055
                                                                   19,471                129,644                    11,058
    Wayne County................................................................................................................       2,755                   1,761         4,017            2,525     96,756           64,462         7,420
                                                                   43,687                324,253                    19,130             4,694
    Winston-Salem/Forsyth................................................................................................................                      4,302         6,242            3,892    196,497          141,138        14,187

OHIO

Independent Schools:
                                                                       31,364                261,930
   Akron................................................................................................................24,601                     -           1,515         5,368           17,718    139,022          117,910             -
                                                                       46,813                441,023                    44,025
   Cincinnati................................................................................................................                      -           3,329         6,753           33,943    168,267          129,203             -
                                                                       75,827                686,827                    56,188
   Cleveland................................................................................................................                       -           1,930        15,679           38,579    371,730          288,685           309
                                                                       64,940                588,192                    52,564
   Columbus................................................................................................................                        -           2,590        14,465           35,509    225,977          171,090             -
                                                                       23,662                240,185                    31,860
   Dayton................................................................................................................                          -           1,874         7,902           22,084    117,329           89,138             -
                                                                       19,213                153,880                     8,743
   South-Western................................................................................................................                   -           1,130         1,812            5,801     56,705           50,722             -
                                                                       38,002                326,435                    33,711
   Toledo................................................................................................................                          -           3,494         6,842           23,375    176,935          148,443             -

OKLAHOMA

Independent Schools:
                                                                        15,015                  79,226                   4,063
   Broken Arrow................................................................................................................                896             1,252         1,101              814     44,423           33,611            88
                                                                        16,854                  91,598
   Edmond................................................................................................................3,398                 526             1,421           785              666     40,161           29,664            27
                                                                        17,785                  94,021                  13,665
   Lawton................................................................................................................                    2,844             1,384         3,121            6,316     60,774           47,921            26
                                                                        17,909                  91,777
   Moore................................................................................................................ 5,028               1,002             1,413         1,262            1,351     57,119           44,922            86
                                                                        39,531                247,252                   39,000
   Oklahoma City................................................................................................................            12,828             4,055        10,764           11,353    130,531           95,774           401
                                                                        19,523                  98,917                   3,828
   Putnam City................................................................................................................                 923               810         1,654              441     51,061           37,109            14
                                                                        42,793                273,491
   Tulsa................................................................................................................29,016              10,782             4,078         9,121            5,035    125,149           88,977           904

OREGON

Independent Schools:
                                                                       32,591                222,887                     6,991
   Beaverton................................................................................................................                   1,338           1,537         2,442            1,674    123,426          119,405              -
                                                                       18,502                154,602
   Eugene................................................................................................................8,144                 1,425             934         1,384            4,401     67,112           63,087              -
                                                                       17,514                122,652                     5,652
   Hillsboro................................................................................................................                   2,114             943         1,695              900     71,428           63,180              -


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                        39                                                                      U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                               Elementary-secondary revenue--Con.
                                                                    State sources--Con.                                                                                  Local sources

                 Geographic area

                                                                                                                                                                          Parent    From cities   From other
                                                                    Transpor-           Other and                                                       Property    government             and        school
                                                                        tation        nonspecified                      Total         Total taxes     taxes only   contributions       counties     systems         Charges          Other

NEW MEXICO--Con.

Independent Schools:
                                                                   14,767                   11,728                  92,637
   Albuquerque................................................................................................................             63,042        63,042                -              -           -           10,817        18,778
                                                                     4,767                    2,743                 18,492
   Las Cruces................................................................................................................              12,506        12,506                -              -           2            3,967         2,017

NEW YORK--Con.

Independent Schools:
                                                                             -              22,298                  75,231
   Brentwood................................................................................................................               62,710        62,710                -         3,770        1,944            1,248         5,559

Dependent Schools:
                                                                                -            106,683                   98,794
  Buffalo................................................................................................................                       -              -        61,415         29,724         1,946            1,398         4,311
                                                                                -         1,162,593               5,151,828
  New York City................................................................................................................                 -              -     4,933,666        151,847           560           20,105        45,650
                                                                                -              77,818                135,588
  Rochester................................................................................................................                     -              -       120,968          3,423         1,480            1,997         7,720
                                                                                -              49,604                  60,765
  Syracuse................................................................................................................                      -              -        41,182         10,618           104              687         8,174
                                                                                -            127,352                 121,711
  Yonkers................................................................................................................                       -              -       108,853            377           616            2,536         9,329

NORTH CAROLINA--Con.

Dependent Schools:
                                                                 2,066                 15,652                  33,836
  Alamance-Burlington................................................................................................................           -              -        28,160                -           -            4,365         1,311
                                                                 3,860                 21,803                  56,294
  Buncombe County................................................................................................................               -              -        49,268                -           -            5,311         1,715
                                                                 2,470                   9,254                 43,574
  Cabarrus County................................................................................................................               -              -        36,409                -           5            6,266           894
                                                                 1,908                   9,692                 36,407
  Catawba County................................................................................................................                -              -        31,757                -           -            3,569         1,081
                                                               30,102                  90,746                254,284
  Charlotte/Mecklenburg................................................................................................................         -              -       207,482                -           -           27,895        18,907
                                                                 6,671                 38,110                  82,089
  Cumberland County................................................................................................................             -              -        68,583                -           -           10,177         3,329

                                                                      2,529                  13,114                  26,114
    Davidson County................................................................................................................             -              -        21,098                -           -            4,358           658
                                                                      5,897                  20,095                  95,508
    Durham County................................................................................................................               -              -        84,612                -           -            6,942         3,954
                                                                      2,660                  22,301                  50,738
    Gaston County................................................................................................................               -              -        36,021                -           -            6,167         8,550
                                                                    14,080                   43,976                167,396
    Guilford County................................................................................................................             -              -       151,309                -          19           11,363         4,705
                                                                      2,420                  14,807                  18,998
    Harnett County................................................................................................................              -              -        14,623                -           -            2,566         1,809
                                                                      2,670                    9,287                 31,681
    Iredell-Statesville................................................................................................................         -              -        25,369                -           7            4,749         1,556

                                                                        2,567                 22,369                   45,902
    Johnston County................................................................................................................             -              -        40,941                -           7            3,860         1,094
                                                                        2,492                 17,637                   27,206
    Nash-Rocky Mount................................................................................................................            -              -        23,650                -           -            2,418         1,138
                                                                        3,382                 13,118                   88,969
    New Hanover County................................................................................................................          -              -        83,215                -           -            3,492         2,262
                                                                        3,385                 26,296                   26,920
    Onslow County................................................................................................................               -              -        23,117                -           -            3,344           459
                                                                        3,254                 15,496                   30,632
    Pitt County................................................................................................................                 -              -        25,137                -           -            3,555         1,940
                                                                        2,908                 15,482                   27,085
    Randolph County................................................................................................................             -              -        19,080                -           -            3,715         4,290

                                                                     3,312                 26,504                   21,489
    Robeson County................................................................................................................              -              -        16,825                -           -            2,518         2,146
                                                                     3,034                 17,263                   34,672
    Rowan-Salisbury................................................................................................................             -              -        29,121                -           -            3,590         1,961
                                                                     3,858                 22,339                   40,132
    Union County................................................................................................................                -              -        33,055                -          24            6,080           973
                                                                   23,261                  81,529                 249,819
    Wake County................................................................................................................                 -              -       217,052                -          28           20,233        12,506
                                                                     2,540                 22,334                   21,830
    Wayne County................................................................................................................                -              -        18,576                -           -            2,394           860
                                                                     8,719                 32,453                 108,626
    Winston-Salem/Forsyth................................................................................................................       -              -        98,850                -           -            7,513         2,263

OHIO--Con.

Independent Schools:
                                                                                 -             21,112
   Akron................................................................................................................98,307             84,185        84,172                -            88          660            6,504         6,870
                                                                                 -             39,064                 228,731
   Cincinnati................................................................................................................             194,572       194,572                -         6,152          114            6,762        21,131
                                                                         5,409                 77,327                 258,909
   Cleveland................................................................................................................              224,783       222,530                -             -          139           10,353        23,634
                                                                                 -             54,887                 309,651
   Columbus................................................................................................................               267,506       267,428                -         5,098        4,060           14,085        18,902
                                                                            174                28,017                   90,996
   Dayton................................................................................................................                  79,533        79,533                -             -          502            5,193         5,768
                                                                                 -               5,983                  88,432
   South-Western................................................................................................................           72,402        71,947                -           507          213            5,281        10,029
                                                                                 -             28,492                 115,789
   Toledo................................................................................................................                  95,267        93,476                -            65        1,038            7,689        11,730

OKLAHOMA--Con.

Independent Schools:
                                                                                 -              10,724                   30,740
   Broken Arrow................................................................................................................            18,998        18,998                -         2,153          367            7,094         2,128
                                                                                 -              10,470
   Edmond................................................................................................................48,039            36,295        36,295                -         2,438            -            7,041         2,265
                                                                                 -              12,827
   Lawton................................................................................................................19,582            11,595        10,854                -         1,400            -            5,113         1,474
                                                                                 -              12,111
   Moore................................................................................................................ 29,630            20,447        20,447                -         2,058           69            5,451         1,605
                                                                                 -              34,356                   77,721
   Oklahoma City................................................................................................................           56,780        56,780                -         5,318           98           10,410         5,115
                                                                                 -              13,938                   44,028
   Putnam City................................................................................................................             31,128        31,128                -         2,644           84            7,960         2,212
                                                                                 -              35,268                119,326
   Tulsa................................................................................................................                   91,730        91,730                -         6,029           92           10,608        10,867

OREGON--Con.

Independent Schools:
                                                                            429                  3,592                 92,470
   Beaverton................................................................................................................               76,650        76,650                -           359            -            5,649         9,812
                                                                         2,486                   1,539                 79,346
   Eugene................................................................................................................                  41,596        41,596                -         1,142          371           12,972        23,265
                                                                         4,211                   4,037                 45,572
   Hillsboro................................................................................................................               36,769        36,769                -         1,813            -            2,291         4,699


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                        40                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                 Elementary-secondary expenditure
                                                                                                                                                                Current spending
                                                                                                                  For selected objects                                              For selected functions
                 Geographic area
                                                                                                                                                                    Instruction                              Support services

                                                                                                             Salaries and                 Employee                  Salaries and    Employee                            Pupil          Staff
                                                                           Total                 Total             wages                   benefits        Total2         wages      benefits           Total         support        support

NEW MEXICO--Con.

Independent Schools:
                                                                 543,882                  461,350                 311,605
   Albuquerque................................................................................................................              77,517      276,181         207,281        52,216        162,164           44,640        16,956
                                                                 143,954                  127,143                   80,100
   Las Cruces................................................................................................................               21,705       71,526          51,435        13,524         48,622           13,294         4,453

NEW YORK--Con.

Independent Schools:
                                                                  183,976                 171,765                 121,753
   Brentwood................................................................................................................                25,758      114,190          88,552        19,719          52,115           7,555         5,721

Dependent Schools:
                                                                    559,281                  515,762                 307,690
  Buffalo................................................................................................................                    81,504      318,101        236,055        65,224         177,386          16,720        10,867
                                                                12,342,804              10,339,041                6,535,868
  New York City................................................................................................................           1,646,754    7,520,347      5,343,886     1,430,692       2,330,921         127,154        74,941
                                                                    455,394                  394,451                 260,204
  Rochester................................................................................................................                  56,441      243,491        182,811        41,081         129,645          14,748        12,939
                                                                    246,377                  229,629                 152,756
  Syracuse................................................................................................................                   42,855      157,333        115,223        34,129          63,854           9,574         6,166
                                                                    380,757                  332,970                 218,994
  Yonkers................................................................................................................                    53,400      210,366        152,248        39,772         113,453          17,901        20,839

NORTH CAROLINA--Con.

Dependent Schools:
                                                             139,091                 111,170                   76,076
  Alamance-Burlington................................................................................................................ 16,630             69,956          53,479        11,645         33,690            6,349         4,171
                                                             175,171                 147,552                 105,456
  Buncombe County................................................................................................................ 22,966                 95,088          73,775        15,890         44,356            8,463         4,442
                                                             117,961                 103,454                   71,538
  Cabarrus County................................................................................................................     15,770             66,466          50,449        11,098         29,048            5,502         2,849
                                                             110,445                   89,514                  62,181
  Catawba County................................................................................................................      13,710             59,616          45,123         9,849         24,619            4,251         3,623
                                                             874,312                 666,058                 460,308                103,034
  Charlotte/Mecklenburg................................................................................................................                 419,386         307,960        69,194        209,942           38,955        24,366
                                                             353,563                 294,076                 209,789
  Cumberland County................................................................................................................ 44,659              183,125         141,476        30,131         91,868           18,177        10,905

                                                                  109,482                    98,965                  70,375
    Davidson County................................................................................................................         15,763       65,898          51,327        11,369         27,114            4,896         2,715
                                                                  230,746                  210,449                 148,846
    Durham County................................................................................................................           32,201      127,057          98,802        21,356         71,221           12,903         7,970
                                                                  198,340                  168,238                 118,637
    Gaston County................................................................................................................           25,520      110,684          84,266        18,079         46,946            8,610         5,683
                                                                  460,127                  398,088                 274,298
    Guilford County................................................................................................................         60,365      243,334         184,653        40,421        133,124           24,406        13,971
                                                                    99,652                   85,628                  59,098
    Harnett County................................................................................................................          13,199       56,390          42,897         9,459         22,777            3,331         2,794
                                                                  116,878                    95,060                  67,006
    Iredell-Statesville................................................................................................................     14,823       57,738          45,058         9,785         29,797            5,542         3,648

                                                                    153,903                 118,330                    81,574
    Johnston County................................................................................................................   18,246              75,284         57,602        12,727          35,787           5,550         3,397
                                                                    125,175                 106,039                    74,309
    Nash-Rocky Mount................................................................................................................ 16,458               68,763         52,766        11,591          30,588           6,112         3,342
                                                                    192,422                 137,642                    94,909
    New Hanover County................................................................................................................20,900              83,692         63,545        13,960          46,775           8,441         5,021
                                                                    139,841                 114,744                    79,345
    Onslow County................................................................................................................     18,098              72,782         55,814        12,717          35,896           4,947         4,132
                                                                    134,924                 117,311                    81,145
    Pitt County................................................................................................................       18,024              76,813         57,879        12,739          33,263           5,192         3,548
                                                                    105,469                   87,645                   62,173
    Randolph County................................................................................................................   13,910              55,715         43,085         9,541          26,263           4,621         3,013

                                                                 154,971                 133,116                    92,397
    Robeson County................................................................................................................   20,746              86,737          66,673        14,746         36,386            6,248         4,993
                                                                 131,899                 116,878                    82,258
    Rowan-Salisbury................................................................................................................  18,226              75,620          58,126        12,778         33,806            6,140         4,075
                                                                 153,087                 118,482                    83,042
    Union County................................................................................................................     17,937              76,348          58,838        12,609         34,103            4,913         4,060
                                                                 779,900                 580,338                  400,677
    Wake County................................................................................................................      88,267             360,469         274,821        60,558        189,799           29,945        19,807
                                                                 129,927                 111,472                    74,957
    Wayne County................................................................................................................     16,680              74,586          54,787        12,071         30,496            5,398         4,353
                                                                 321,373                 282,625                  203,219            44,735
    Winston-Salem/Forsyth................................................................................................................               186,963         144,080        31,708         81,776           13,126         9,655

OHIO--Con.

Independent Schools:
                                                                     250,919                 237,696                  157,175
   Akron................................................................................................................                    46,494      137,387         100,776        28,469         87,306           13,968        17,168
                                                                     408,626                 366,454                  240,575
   Cincinnati................................................................................................................               67,338      217,607         160,916        45,223        125,324           17,443        10,801
                                                                     637,748                 597,948                  406,720
   Cleveland................................................................................................................                94,202      340,407         261,479        52,762        217,499           25,725        36,563
                                                                     567,994                 533,217                  359,890
   Columbus................................................................................................................                 85,830      287,598         214,236        48,028        214,915           26,489        54,053
                                                                     215,911                 207,764                  124,990
   Dayton................................................................................................................                   36,527      100,908          73,717        21,110         91,467           11,878        13,267
                                                                     178,952                 125,347                   83,583
   South-Western................................................................................................................            20,121       69,263          52,923        12,210         50,072            5,632        11,061
                                                                     312,412                 300,710                  202,682
   Toledo................................................................................................................                   58,009      162,628         121,099        32,303        112,845           14,668        19,303

OKLAHOMA--Con.

Independent Schools:
                                                                        79,490                  70,767                   48,196
   Broken Arrow................................................................................................................              6,840       37,969          30,528         4,530         27,660            6,005         2,714
                                                                        93,082                  88,070
   Edmond................................................................................................................48,060             12,878       44,034          31,593         8,428         38,941            5,497         2,726
                                                                        91,845                  89,641
   Lawton................................................................................................................63,063             12,397       49,909          38,753         7,738         33,513            6,965         2,941
                                                                        91,060                  83,917
   Moore................................................................................................................ 52,034             15,080       50,891          35,504        10,279         28,088            6,102         3,166
                                                                      241,641                 228,572                 141,983
   Oklahoma City................................................................................................................            37,893      127,698          91,185        22,796         84,253           13,967         9,265
                                                                        98,841                  93,668                   59,628
   Putnam City................................................................................................................              11,613       55,216          40,930         8,420         32,192            4,702         3,358
                                                                      270,756                 243,529                 158,342
   Tulsa................................................................................................................                    27,238      123,989          96,321        15,140        103,398           16,013         9,962

OREGON--Con.

Independent Schools:
                                                                     239,715                 196,757                 122,822
   Beaverton................................................................................................................                40,052      117,677          83,309        25,054          71,671          12,698        10,160
                                                                     143,566                 130,698                   74,044
   Eugene................................................................................................................                   48,478       82,024          48,017        19,540          44,495           5,625         5,568
                                                                     148,098                 109,120                   70,073
   Hillsboro................................................................................................................                24,024       63,907          45,532        14,597          41,445           6,442         4,983


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                         41                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                              Elementary-secondary expenditure--Con.                                                          Indebtedness
                                                                                        Current spending--Con.
                                                                                     For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                              Total debt        Long-term      Long-term
                                                                     General          School                                                 Other                    Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                                 current      Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                               spending        outlay   governments     on debt     fiscal year       fiscal year    fiscal year

NEW MEXICO--Con.

Independent Schools:
                                                                     6,874                  28,981                  64,713
   Albuquerque................................................................................................................              23,005       78,173                -     4,359       145,004            75,000         13,050
                                                                     2,230                    9,336                 19,309
   Las Cruces................................................................................................................                6,995       14,041                -     2,770        62,750            15,000          6,550

NEW YORK--Con.

Independent Schools:
                                                                     2,215                    7,655                 28,969
   Brentwood................................................................................................................                   5,460      9,623             258      2,330        30,963            11,000           1,506

Dependent Schools:
                                                                        1,470                  25,418                122,911
  Buffalo................................................................................................................                  20,275         35,635         1,732       6,152       146,067            36,350          9,014
                                                                    114,481                  345,898              1,668,447
  New York City................................................................................................................           487,773      1,453,829       112,489     437,445     7,174,693           183,677         69,825
                                                                        2,734                  28,681                  70,543
  Rochester................................................................................................................                21,315         35,361        18,779       6,803        98,885            28,350         17,055
                                                                        2,402                  10,677                  35,035
  Syracuse................................................................................................................                  8,442         10,824           831       5,093        78,572             2,239          7,996
                                                                        2,539                  18,557                  53,617
  Yonkers................................................................................................................                   9,151         37,084         3,134       7,569       133,273                 -          6,959

NORTH CAROLINA--Con.

Dependent Schools:
                                                                 2,230                   7,326                 13,614
  Alamance-Burlington................................................................................................................ 7,524              24,459                -     3,462        50,375                 -          2,890
                                                                 2,532                   9,949                 18,970
  Buncombe County................................................................................................................      8,108             22,938                -     4,681        67,061                 -          4,958
                                                                 1,797                   6,887                 12,013
  Cabarrus County................................................................................................................      7,940              7,464                -     7,043       101,122                 -          7,237
                                                                 1,461                   5,714                   9,570
  Catawba County................................................................................................................       5,279             16,141                -     4,790        76,939             8,955          5,705
                                                                 7,279                 48,294                  91,048                36,730
  Charlotte/Mecklenburg................................................................................................................                 168,531                -    39,723       608,277            25,000         27,852
                                                                 6,057                 21,519                  35,210
  Cumberland County................................................................................................................ 19,083               55,094                -     4,393        93,000            29,945          4,525

                                                                      1,547                    6,798                 11,158
    Davidson County................................................................................................................          5,953        9,214                -     1,303        18,850                 -           1,200
                                                                      2,494                  14,859                  32,995
    Durham County................................................................................................................           12,171       12,176                -     8,121       116,929             1,700           9,709
                                                                      3,821                  11,992                  16,840
    Gaston County................................................................................................................           10,608       26,474                -     3,628        52,632                 -           3,177
                                                                      2,369                  26,457                  65,921
    Guilford County................................................................................................................         21,630       61,524                -       515         6,905                 -           1,012
                                                                      1,121                    5,097                 10,434
    Harnett County................................................................................................................           6,461       12,546                -     1,478        21,397                 -           1,345
                                                                      2,654                    6,428                 11,525
    Iredell-Statesville................................................................................................................      7,525       19,809                -     2,009        66,870            38,180           2,215

                                                                        1,968                   7,566                  17,306
    Johnston County................................................................................................................            7,259     31,080                -     4,493       109,234            51,250         11,146
                                                                        1,903                   7,155                  12,076
    Nash-Rocky Mount................................................................................................................           6,688     19,136                -         -             -                 -              -
                                                                           919                  9,099                  23,295
    New Hanover County................................................................................................................         7,175     51,131                -     3,649       108,257            55,000          2,887
                                                                        1,991                   8,087                  16,739
    Onslow County................................................................................................................              6,066     22,728                -     2,369        34,375                 -          2,075
                                                                        1,173                   6,824                  16,526
    Pitt County................................................................................................................                7,235     16,045                -     1,568        34,083            12,255          2,299
                                                                        2,443                   5,708                  10,478
    Randolph County................................................................................................................            5,667     14,590                -     3,234        85,095            38,640          3,295

                                                                     2,254                   8,499                  14,392
    Robeson County................................................................................................................     9,993             21,653                -       202         2,486                 -            623
                                                                     2,225                   8,345                  13,021
    Rowan-Salisbury................................................................................................................    7,452             12,658                -     2,363        34,375                 -          1,975
                                                                     1,541                   7,650                  15,939
    Union County................................................................................................................       8,031             30,958                -     3,647        81,897            44,723         18,929
                                                                     7,888                 38,760                   93,399
    Wake County................................................................................................................      30,070             167,405                -    32,157       484,753            24,000         33,965
                                                                     1,768                   6,514                  12,463
    Wayne County................................................................................................................       6,390             17,655                -       800        11,398                 -            904
                                                                     2,066                 18,938                   37,991           13,886
    Winston-Salem/Forsyth................................................................................................................                29,764                -     8,984       136,122             5,181          7,274

OHIO--Con.

Independent Schools:
                                                                         3,177                 13,879
   Akron................................................................................................................39,114              13,003       13,215               -          8         7,654                 -          2,669
                                                                         8,893                 19,413                   68,774
   Cincinnati................................................................................................................               23,523       22,547          16,056      3,569        52,705            20,000         17,460
                                                                         8,238                 34,295                 112,678
   Cleveland................................................................................................................                40,042       19,494           8,283     12,023       216,950             1,299         21,610
                                                                         4,599                 34,171                   95,603
   Columbus................................................................................................................                 30,704       23,514           8,681      2,582        38,655                 -          9,993
                                                                         4,251                   9,755                  52,316
   Dayton................................................................................................................                   15,389        6,405           1,742          -             -                 -              -
                                                                         2,332                   7,901                  23,146
   South-Western................................................................................................................             6,012       43,356           2,065      8,184       153,444                 -          5,821
                                                                         2,670                 16,760                   59,444
   Toledo................................................................................................................                   25,237        9,544           1,966        192           413                 -          1,073

OKLAHOMA--Con.

Independent Schools:
                                                                             988                  4,070                 13,883
   Broken Arrow................................................................................................................              5,138        7,650              12      1,061        24,325             7,000          6,480
                                                                          1,152                   3,979                 25,587
   Edmond................................................................................................................                    5,095        1,525               8      3,479        54,210             8,385          9,165
                                                                          1,357                   6,786                 15,464
   Lawton................................................................................................................                    6,219        2,039             165          -             -                 -              -
                                                                          1,138                   4,086
   Moore................................................................................................................13,596               4,938        6,324             256        563        21,620             6,750          5,330
                                                                          4,320                 13,548                  43,153
   Oklahoma City................................................................................................................            16,621       10,037              80      2,952        57,780                 -          6,420
                                                                          2,892                   4,526                 16,714
   Putnam City................................................................................................................               6,260        3,154               -      2,019        35,680             3,600          5,935
                                                                          3,666                 14,413
   Tulsa................................................................................................................59,344              16,142       20,179               -      7,048        88,625            15,000         24,410

OREGON--Con.

Independent Schools:
                                                                         1,048                 12,578                  35,187
   Beaverton................................................................................................................                   7,409     31,726             454     10,778       209,251            33,056         10,940
                                                                            865                  9,215                 23,222
   Eugene................................................................................................................                      4,179      9,140           1,148      2,580        63,525             3,482          5,385
                                                                         1,014                   7,621                 21,385
   Hillsboro................................................................................................................                   3,768     34,573              73      4,332        83,480             7,028          3,025


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                        42                                                                 U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                            Elementary-secondary revenue
                                                                                                                                                     Federal sources                                          State sources

                 Geographic area


                                                                                                                                        Compen-              Handi-         Child      Other and                                    Handi-
                                                                Enrollment1                      Total                 Total              satory            capped       nutrition   nonspecified     Total        Formula         capped

OREGON--Con.

Independent Schools--Con.
                                                                      53,587                 479,086                   42,207
   Portland................................................................................................................               10,970             7,062        11,548           12,627   218,379         189,499              -
                                                                      34,293                 299,102                   24,982
   Salem-Keizer................................................................................................................            8,376             3,079         8,896            4,631   156,612         142,494              -

PENNSYLVANIA

Independent Schools:
                                                                     16,243                 116,223                     8,944
   Allentown................................................................................................................                     -                -        2,888           6,056     42,332          29,288         6,146
                                                                     16,575                 147,404                     1,458
   Central Bucks................................................................................................................                 -                -          261           1,197     25,803          10,451         5,849
                                                                    205,199              1,667,597                  221,366
   Philadelphia................................................................................................................                  -                -       46,321         175,045    831,061         642,557        88,983
                                                                     38,846                 447,971                   37,714
   Pittsburgh................................................................................................................                    -                -        9,183          28,531    170,130         112,358        18,794
                                                                     15,394                 109,003                   15,113
   Reading................................................................................................................                       -                -        3,992          11,121     60,937          44,753         5,740

RHODE ISLAND

Dependent Schools:
                                                                   26,427                271,814                   28,767
  Providence................................................................................................................              11,051             1,674         7,678            8,364   157,909         135,801              -

SOUTH CAROLINA

Independent Schools:
                                                                  24,855                 149,643                   10,690
   Aiken County................................................................................................................       3,065                  1,784         3,741            2,100    87,032          28,478         8,457
                                                                  16,701                 137,978                     8,650
   Beaufort County................................................................................................................    2,239                  1,437         2,938            2,036    41,355           8,041         2,542
                                                                  26,879                 166,902                   14,486
   Berkeley County................................................................................................................    3,773                  2,304         4,562            3,847   101,062          31,170        10,691
                                                                  43,793                 303,531                   26,852
   Charleston County................................................................................................................  8,993                  4,216         8,862            4,781   146,719          38,196        12,437
                                                                  16,746                 102,465                     4,697            1,013
   Dorchester County District 2................................................................................................................              1,148         1,499            1,037    61,727          23,632         5,472
                                                                  59,176                 400,617                   25,073
   Greenville County................................................................................................................  5,238                  7,019         7,626            5,190   200,573          63,036        21,753

                                                                    27,989                214,504                   15,542
    Horry County................................................................................................................         4,473               3,687         5,370            2,012    88,894          20,941         8,321
                                                                    16,959                115,183                     4,547                 557
    Lexington County District 1................................................................................................................              1,505         1,585              900    65,830          19,811         6,441
                                                                    16,071                  97,962                    5,535
    Pickens County................................................................................................................       1,270                 966         1,852            1,447    56,445          18,322         5,007
                                                                    27,447                227,600                   17,882               5,163
    Richland County District 1................................................................................................................               2,814         5,787            4,118   104,973          28,269         9,259
                                                                    17,012                124,222                     5,773                 772
    Richland County District 2................................................................................................................               1,729         1,828            1,444    63,060          19,127         5,999

SOUTH DAKOTA

Independent Schools:
                                                                     18,819                121,959                      9,308
   Sioux Falls................................................................................................................               1,483           1,714         2,045            4,066    29,308          17,393         6,902

TENNESSEE

Dependent Schools:
                                                                   42,929                263,694                   23,825
  Hamilton County................................................................................................................    6,573                   4,010         4,918            8,324    88,841          83,216              -
                                                                   52,840                324,397                   21,045
  Knox County................................................................................................................        6,872                   4,190         5,511            4,472   108,383         100,662              -
                                                                 112,819                 779,533                   87,546
  Memphis................................................................................................................           26,191                   6,912        28,282           26,161   289,815         273,916              -
                                                                   23,719                121,255                     8,832
  Montgomery County................................................................................................................ 2,337                    1,590         2,273            2,632    63,366          60,373              -
                                                                   70,176                449,186                   38,111           12,131
  Nashville-Davidson County................................................................................................................                  6,303        12,371            7,306   138,203         125,866              -
                                                                   24,815                132,519                     7,635
  Rutherford County................................................................................................................  1,437                   2,798         2,067            1,333    64,632          62,133              -

                                                                   49,078                250,415                   10,197
    Shelby County................................................................................................................            2,020           3,498         2,388            2,291   120,158         115,206              -
                                                                   22,463                118,583                     6,554
    Sumner County................................................................................................................            1,377           1,854         1,879            1,444    62,490          59,323              -
                                                                   18,165                116,296                     3,604
    Williamson County................................................................................................................          545           1,444           558            1,057    50,568          47,527              -

TEXAS

Independent Schools:
                                                                          18,916                129,944                  14,430
   Abilene................................................................................................................                 2,994             2,148         3,745            5,543    74,344          62,817              -
                                                                          50,890                357,236
   Aldine................................................................................................................34,779            8,347             4,058        14,293            8,081   203,412         173,883              -
                                                                          41,762                286,077
   Alief................................................................................................................ 16,157            3,098             2,279         6,559            4,221   156,791         125,934              -
                                                                          29,069                178,555                  17,695
   Amarillo................................................................................................................                5,605             2,168         4,919            5,003    87,410          71,226              -
                                                                          56,773                365,554                  17,368
   Arlington................................................................................................................               3,192             2,558         6,786            4,832   100,260          72,988              -
                                                                          77,723                598,102
   Austin................................................................................................................41,387           11,696             6,156        12,882           10,653    64,708          33,393              -

                                                                         20,663                148,735                   19,058
    Beaumont................................................................................................................          5,398                  1,412         5,148            7,100    31,910          21,008              -
                                                                         20,030                139,371                     6,085
    Birdville................................................................................................................         1,133                  1,697         2,044            1,211    57,123          45,063              -
                                                                         40,195                302,081                   43,673
    Brownsville................................................................................................................     16,228                   2,620        18,215            6,610   212,474         186,295              -
                                                                         23,093                217,603                     6,716      1,024
    Carrollton-Farmers Branch................................................................................................................                1,414         2,533            1,745    14,366           6,232              -
                                                                         28,846                179,154                     4,734
    Clear Creek................................................................................................................          923                 1,177         1,354            1,280    35,388          22,870              -
                                                                         33,286                230,002
    Conroe................................................................................................................ 9,312      2,167                  1,790         3,081            2,274    89,775          72,238              -

                                                                         39,618                266,450                   27,269
    Corpus Christi................................................................................................................     9,500                 3,170         7,533            7,066   134,364         109,925              -
                                                                         60,370                421,032                   14,096
    Cypress-Fairbanks................................................................................................................ 1,629                  4,159         4,369            3,939   152,077         119,836              -
                                                                       160,477              1,063,959                  106,033
    Dallas................................................................................................................            34,491                 7,110        39,362           25,070   233,001         165,295              -
                                                                         27,294                167,098                   15,373
    Ector County................................................................................................................       5,616                 1,471         5,747            2,539    88,155          77,467              -
                                                                         21,113                160,971                   21,113
    Edinburg................................................................................................................           7,710                 1,445         8,573            3,385   104,345          87,699              -


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      43                                                                    U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary revenue--Con.
                                                                    State sources--Con.                                                                                Local sources

                 Geographic area

                                                                                                                                                                        Parent    From cities   From other
                                                                   Transpor-            Other and                                                     Property    government             and        school
                                                                       tation         nonspecified                     Total       Total taxes      taxes only   contributions       counties     systems         Charges          Other

OREGON--Con.

Independent Schools--Con.
                                                                                -             28,880                 218,500
   Portland................................................................................................................             153,568       153,568                -         23,611           -           14,098        27,223
                                                                        5,385                   8,733                117,508
   Salem-Keizer................................................................................................................          59,335        59,335                -          4,083         779            5,264        48,047

PENNSYLVANIA--Con.

Independent Schools:
                                                                          490                   6,408                 64,947
   Allentown................................................................................................................             59,828        50,035                -           209        1,016            1,459         2,435
                                                                       2,642                    6,861               120,143
   Central Bucks................................................................................................................        111,436        94,603                -             -            -            5,362         3,345
                                                                     17,149                   82,372                615,170
   Philadelphia................................................................................................................         557,299       427,246                -             -            -            9,986        47,885
                                                                     11,231                   27,747                240,127
   Pittsburgh................................................................................................................           215,501       131,450                -            80        6,574            3,775        14,197
                                                                          674                   9,770                 32,953
   Reading................................................................................................................               29,497        23,165                -           399          453            1,508         1,096

RHODE ISLAND--Con.

Dependent Schools:
                                                                            -              22,108                  85,138
  Providence................................................................................................................                  -              -        82,476                -          36             922          1,704

SOUTH CAROLINA--Con.

Independent Schools:
                                                                    1,375                  48,722                  51,921
   Aiken County................................................................................................................       41,159           41,159                -          1,227          10            6,697         2,828
                                                                       998                 29,774                  87,973
   Beaufort County................................................................................................................    77,531           77,531                -            364           2            1,747         8,329
                                                                    1,637                  57,564                  51,354
   Berkeley County................................................................................................................    35,198           35,198                -          7,132           -            6,116         2,908
                                                                    1,960                  94,126                129,960
   Charleston County................................................................................................................ 110,457          110,457                -            390           -           10,519         8,594
                                                                       796                 31,827                  36,041             27,815
   Dorchester County District 2................................................................................................................        27,815                -            792           -            3,625         3,809
                                                                    2,763                113,021                 174,971
   Greenville County................................................................................................................ 137,344          137,344                -          9,390           -           20,595         7,642

                                                                      1,760                 57,872                110,068
    Horry County................................................................................................................       99,160          99,160                -            379           9            7,622         2,898
                                                                      1,113                 38,465                  44,806             34,284
    Lexington County District 1................................................................................................................        34,284                -          1,227          36            6,457         2,802
                                                                         822                32,294                  35,982
    Pickens County................................................................................................................     28,438          28,432                -             63          24            5,845         1,612
                                                                      1,424                 66,021                104,745              89,229
    Richland County District 1................................................................................................................         89,229                -          1,549         852            6,358         6,757
                                                                         652                37,282                  55,389             44,406
    Richland County District 2................................................................................................................         44,406                -            224         111            7,833         2,815

SOUTH DAKOTA--Con.

Independent Schools:
                                                                               -               5,013                  83,343
   Sioux Falls................................................................................................................           71,719        71,011                -          1,960       1,148            3,211         5,305

TENNESSEE--Con.

Dependent Schools:
                                                                             -               5,625                151,028
  Hamilton County................................................................................................................           -                -       116,325          8,467            19            8,685        17,532
                                                                             -               7,721                194,969
  Knox County................................................................................................................               -                -       172,383             43           191            6,324        16,028
                                                                             -             15,899                 402,172
  Memphis................................................................................................................                   -                -        70,385        245,390           930            2,453        83,014
                                                                             -               2,993                 49,057
  Montgomery County................................................................................................................         -                -        37,582              -            13            4,403         7,059
                                                                             -             12,337                 272,872
  Nashville-Davidson County................................................................................................................ -                -       247,604              -            70            6,238        18,960
                                                                             -               2,499                 60,252
  Rutherford County................................................................................................................         -                -        48,495             12            74            3,072         8,599

                                                                            -                4,952               120,060
    Shelby County................................................................................................................             -              -        94,257               -        4,590            6,965        14,248
                                                                            -                3,167                 49,539
    Sumner County................................................................................................................             -              -        37,248               9          417            4,351         7,514
                                                                            -                3,041                 62,124
    Williamson County................................................................................................................         -              -        48,680               7          115            5,591         7,731

TEXAS--Con.

Independent Schools:
                                                                                   -              11,527                 41,170
   Abilene................................................................................................................               35,172        35,168                -             -            -            3,150         2,848
                                                                                   -              29,529                119,045
   Aldine................................................................................................................               100,447       100,447                -             -            -            9,070         9,528
                                                                                   -              30,857
   Alief................................................................................................................113,129          94,868        94,868                -             -            -            7,598        10,663
                                                                                   -              16,184                 73,450
   Amarillo................................................................................................................              63,561        63,501                -             -          407            5,441         4,041
                                                                                   -              27,272                247,926
   Arlington................................................................................................................            218,791       218,680                -             -            -            9,133        20,002
                                                                                   -              31,315                492,007
   Austin................................................................................................................               455,362       455,040                -           145            -           12,050        24,450

                                                                                   -             10,902                  97,767
    Beaumont................................................................................................................        88,761             88,714                -             -            -            3,093         5,913
                                                                                   -             12,060                  76,163
    Birdville................................................................................................................       64,004             63,953                -             6            -            7,125         5,028
                                                                                   -             26,179                  45,934
    Brownsville................................................................................................................     33,010             32,920                -           125            9            2,022        10,768
                                                                                   -               8,134                196,521   182,816
    Carrollton-Farmers Branch................................................................................................................         182,816                -             -           20            4,806         8,879
                                                                                   -             12,518                 139,032
    Clear Creek................................................................................................................   122,021             121,974                -           197           10            6,097        10,707
                                                                                   -             17,537                 130,915
    Conroe................................................................................................................        115,984             115,912                -             -          145            5,169         9,617

                                                                                  -              24,439                104,817
    Corpus Christi................................................................................................................       91,170        91,028                -             51           -            5,566         8,030
                                                                                  -              32,241                254,859
    Cypress-Fairbanks................................................................................................................   217,200       217,129                -             40           -           21,793        15,826
                                                                                  -              67,706                724,925
    Dallas................................................................................................................              687,919       687,310                -          3,161          15           12,671        21,159
                                                                                  -              10,688                  63,570
    Ector County................................................................................................................         53,883        53,883                -          2,509          31            3,242         3,905
                                                                                  -              16,646                  35,513
    Edinburg................................................................................................................             28,358        28,280                -             24           -            1,664         5,467


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      44                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary expenditure
                                                                                                                                                            Current spending
                                                                                                                 For selected objects                                           For selected functions
                 Geographic area
                                                                                                                                                                Instruction                              Support services

                                                                                                            Salaries and            Employee                    Salaries and    Employee                            Pupil          Staff
                                                                          Total                  Total            wages              benefits          Total2         wages      benefits           Total         support        support

OREGON--Con.

Independent Schools--Con.
                                                                    440,654                  411,869                 250,777
   Portland................................................................................................................              89,915     252,360         164,611        58,528        145,339           17,720        26,498
                                                                    283,126                  244,555                 134,344
   Salem-Keizer................................................................................................................          54,634     138,195          88,836        36,993         97,442           11,299         7,909

PENNSYLVANIA--Con.

Independent Schools:
                                                                    119,306                 103,667                   69,043
   Allentown................................................................................................................             17,811      69,621          52,324        13,453         28,578            5,194         3,445
                                                                    154,117                 118,882                   81,449
   Central Bucks................................................................................................................         19,350      77,690          60,438        13,852         36,148            5,263         4,470
                                                                 1,829,299               1,362,615                  849,560
   Philadelphia................................................................................................................         282,618     726,001         502,853       163,962        523,880           56,687        51,486
                                                                    426,392                 356,920                 226,542
   Pittsburgh................................................................................................................            58,915     200,318         146,544        34,483        139,110           15,661        14,539
                                                                    104,506                   95,018                  61,135
   Reading................................................................................................................               17,420      59,293          43,345        11,921         29,562            4,860         5,164

RHODE ISLAND--Con.

Dependent Schools:
                                                                 255,633                 240,701                 140,889
  Providence................................................................................................................             52,643     140,542          96,728        36,015          88,335          17,819        17,309

SOUTH CAROLINA--Con.

Independent Schools:
                                                                 148,544                 129,867                   87,665
   Aiken County................................................................................................................      23,258          80,702          59,647        14,739         41,086            7,539         6,004
                                                                 153,821                 111,695                   66,797
   Beaufort County................................................................................................................   17,485          61,682          45,659        10,633         42,399            7,584         5,830
                                                                 171,365                 152,160                 103,454
   Berkeley County................................................................................................................   24,565          88,346          66,923        13,963         54,258            9,884         8,408
                                                                 321,264                 258,193                 159,033
   Charleston County................................................................................................................ 42,749         157,260         115,060        28,288         81,274            9,542        11,593
                                                                 102,944                   91,859                  61,457            16,237
   Dorchester County District 2................................................................................................................      56,860          41,653        10,026         29,933            6,158         4,431
                                                                 396,831                 328,620                 220,207
   Greenville County................................................................................................................ 58,943         196,025         145,644        35,425        108,464           15,578        19,472

                                                                  208,235                 191,195                 124,837
    Horry County................................................................................................................       35,019       111,277          81,539        20,335          67,093          10,851        10,748
                                                                  137,048                 101,824                   66,479             18,356
    Lexington County District 1................................................................................................................      62,296          46,573        11,393          34,782           7,579         6,021
                                                                  101,331                   87,500                  57,454
    Pickens County................................................................................................................     16,606        54,187          41,018        10,166          27,633           4,631         3,996
                                                                  271,040                 201,689                 133,836              35,746
    Richland County District 1................................................................................................................      116,947          85,948        20,701          73,483          12,786        12,966
                                                                  119,639                 110,096                   67,770             18,471
    Richland County District 2................................................................................................................       65,506          47,161        11,964          38,698           7,476         5,688

SOUTH DAKOTA--Con.

Independent Schools:
                                                                   130,324                 102,989                    69,840
   Sioux Falls................................................................................................................           14,989       62,956         47,160        10,238          34,359           5,342         3,913

TENNESSEE--Con.

Dependent Schools:
                                                                 266,053                 255,517                  162,842
  Hamilton County................................................................................................................    38,180         164,122         112,729        25,425         76,183            7,175        14,240
                                                                 349,966                 301,352                  200,279
  Knox County................................................................................................................        34,944         189,871         142,243        24,453         95,302            8,213        17,107
                                                                 810,806                 702,071                  452,273
  Memphis................................................................................................................           102,938         423,519         305,668        71,056        238,663           33,851        44,293
                                                                 140,386                 114,741                   75,662
  Montgomery County................................................................................................................ 18,144           69,325          50,354        11,425         38,743            4,278         6,209
                                                                 529,148                 446,733                  300,818            72,601
  Nashville-Davidson County................................................................................................................         288,638         208,897        47,469        134,625           15,121        25,361
                                                                 201,147                 125,414                   78,268
  Rutherford County................................................................................................................ 15,901           86,967          60,883        11,828         35,485            4,599         5,821

                                                                 280,452                 224,671                 158,793
    Shelby County................................................................................................................        31,025     151,286         113,900        20,301          65,387           6,142        12,305
                                                                 122,047                 116,404                   76,318
    Sumner County................................................................................................................        18,398      77,163          54,545        12,322          32,161           3,343         5,626
                                                                 140,262                 108,621                   67,372
    Williamson County................................................................................................................    16,298      70,267          47,896        11,548          32,914           4,147         5,212

TEXAS--Con.

Independent Schools:
                                                                        125,478                 120,147                  88,495
   Abilene................................................................................................................               14,845      78,549          62,591         9,944         34,678            7,324         5,954
                                                                        353,947                 332,014                 242,637
   Aldine................................................................................................................                27,548     205,393         166,403        18,334        107,978           17,943        13,381
                                                                        324,296                 239,184
   Alief................................................................................................................179,538          25,522     152,345         125,973        16,752         72,451           10,794         9,053
                                                                        174,335                 165,118                 115,431
   Amarillo................................................................................................................              17,334     105,324          79,585        11,252         50,926            8,916         9,457
                                                                        421,898                 302,633                 226,026
   Arlington................................................................................................................             26,803     193,508         159,895        17,671         93,287           14,020        12,758
                                                                        707,460                 496,347                 349,029
   Austin................................................................................................................                70,458     296,563         231,883        43,928        170,483           19,660        26,764

                                                                       160,088                 137,911                   96,386
    Beaumont................................................................................................................        16,287           83,722          65,169        10,060          44,696           6,256         6,424
                                                                       139,763                 122,100                   89,291
    Birdville................................................................................................................       11,458           79,049          62,161         7,721          36,524           4,328         4,196
                                                                       291,127                 263,942                  186,399
    Brownsville................................................................................................................     31,866          161,680         127,868        20,215          84,559          14,248        15,750
                                                                       262,529                 146,708                  106,856     15,991
    Carrollton-Farmers Branch................................................................................................................        87,416          70,575        10,036          53,553           7,609         9,125
                                                                       190,530                 156,889                  108,817
    Clear Creek................................................................................................................     16,286           98,851          77,995        10,546          50,845           7,048         5,029
                                                                       245,189                 190,940                  143,887
    Conroe................................................................................................................          19,082          118,649          98,143        12,092          65,256           9,227         6,394

                                                                       273,590                 241,275                 171,430
    Corpus Christi................................................................................................................       21,124     149,072         117,948        13,204         78,942           12,678        12,273
                                                                       497,646                 370,195                 271,946
    Cypress-Fairbanks................................................................................................................    40,061     233,056         186,294        26,011        118,770           17,281        18,465
                                                                    1,018,633                  969,245                 725,756
    Dallas................................................................................................................               73,105     575,903         479,685        47,000        329,923           47,177        59,621
                                                                       159,975                 152,176                 108,028
    Ector County................................................................................................................         19,335      89,689          71,966        11,678         54,061            7,619        11,589
                                                                       173,894                 141,790                 100,632
    Edinburg................................................................................................................             18,708      86,353          67,672        11,166         45,259            8,649         6,924


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      45                                                                  U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                             Elementary-secondary expenditure--Con.                                                       Indebtedness
                                                                                        Current spending--Con.
                                                                                    For selected functions--Con.
                 Geographic area
                                                                           Support services--Con.                                                                                          Total debt        Long-term      Long-term
                                                                     General          School                                               Other                  Payments                outstanding       debt issued    debt retired
                                                                     adminis-       adminis-      Other and                               current    Capital        to other   Interest      at end of            during        during
                                                                       tration         tration nonspecified                             spending      outlay   governments     on debt     fiscal year       fiscal year    fiscal year

OREGON--Con.

Independent Schools--Con.
                                                                        5,790                 26,979                   68,352
   Portland................................................................................................................               14,170      15,023            611    13,151        170,745              6,052        31,905
                                                                        1,228                 15,960                   61,046
   Salem-Keizer................................................................................................................            8,918      25,292             25    13,254        269,447                272         8,570

PENNSYLVANIA--Con.

Independent Schools:
                                                                       1,245                    4,316                 14,378
   Allentown................................................................................................................              5,468        7,749         6,414      1,476         41,870            24,981          7,714
                                                                       2,107                    4,369                 19,939
   Central Bucks................................................................................................................          5,044       24,728         4,303      6,204        112,612                50          5,996
                                                                     42,308                   74,844                298,555
   Philadelphia................................................................................................................         112,734      156,675       260,385     49,624      1,118,670           221,537        115,688
                                                                     15,693                   23,782                  69,435
   Pittsburgh................................................................................................................            17,492        4,921        50,873     13,678        244,119            45,625         11,479
                                                                       2,130                    4,328                 13,080
   Reading................................................................................................................                6,163        1,262         4,854      3,372         46,778                 -          9,430

RHODE ISLAND--Con.

Dependent Schools:
                                                                     3,329                 12,299                  37,579
  Providence................................................................................................................              11,824      10,757          1,043      3,132        46,519                   -         5,695

SOUTH CAROLINA--Con.

Independent Schools:
                                                                    1,886                    7,520                 18,137
   Aiken County................................................................................................................       8,079           17,394             73      1,210        35,571             9,704          9,275
                                                                       970                   8,033                 19,982
   Beaufort County................................................................................................................    7,614           34,441             65      7,620       168,813                 -         10,805
                                                                    2,491                    8,192                 25,283
   Berkeley County................................................................................................................    9,556           14,567             49      4,589       162,284            75,019          3,145
                                                                    4,987                  15,598                  39,554
   Charleston County................................................................................................................ 19,659           56,835            998      5,238       169,020            50,101         28,963
                                                                       729                   5,249                 13,366             5,066
   Dorchester County District 2................................................................................................................        7,491            189      3,405        61,296                 -          3,149
                                                                    2,728                  20,904                  49,782
   Greenville County................................................................................................................ 24,131           64,078            233      3,900       100,529            52,921         88,120

                                                                      1,440                 11,663                  32,391
    Horry County................................................................................................................       12,825          9,237            438      7,365       145,330                 -         13,755
                                                                         629                  4,497                 16,056               4,746
    Lexington County District 1................................................................................................................       31,305             17      3,902       104,359                 -          6,850
                                                                         433                  5,606                 12,967
    Pickens County................................................................................................................       5,680        11,424             64      2,343        48,806                 -          3,765
                                                                      1,742                 11,811                  34,178             11,259
    Richland County District 1................................................................................................................        63,750            260      5,341       141,655            80,117         35,625
                                                                         891                  5,977                 18,666               5,892
    Richland County District 2................................................................................................................         6,375             36      3,132        78,039             8,800         10,795

SOUTH DAKOTA--Con.

Independent Schools:
                                                                       2,116                   6,129                  16,859
   Sioux Falls................................................................................................................               5,674    21,955            859      4,521        88,025              5,834          3,203

TENNESSEE--Con.

Dependent Schools:
                                                                     4,551                 14,635                  35,582
  Hamilton County................................................................................................................   15,212             5,638              -     4,898         88,610                 -         10,434
                                                                     7,479                 17,330                  45,173
  Knox County................................................................................................................       16,179            40,299              9     8,306        192,903            42,586          9,533
                                                                     4,825                 36,735                 118,959
  Memphis................................................................................................................           39,889           105,639              4     3,092         55,128                 -          6,720
                                                                     2,360                   6,689                 19,207
  Montgomery County................................................................................................................ 6,673             20,647              -     4,998        119,683            14,696          8,760
                                                                     3,199                 24,332                  66,612           23,470
  Nashville-Davidson County................................................................................................................           68,726              -    13,689        257,451                 -         10,172
                                                                     2,169                   5,835                 17,061
  Rutherford County................................................................................................................  2,962            72,740              -     2,993        111,864            44,777          4,339

                                                                     5,762                 10,380                  30,798
    Shelby County................................................................................................................            7,998    47,299             63      8,419       209,861            50,389           4,828
                                                                     2,258                   7,250                 13,684
    Sumner County................................................................................................................            7,080     2,783              -      2,860        61,700                 -           6,700
                                                                     1,621                   5,756                 16,178
    Williamson County................................................................................................................        5,440    26,188              -      5,453       120,900            29,592           7,266

TEXAS--Con.

Independent Schools:
                                                                              903                   6,020                14,477
   Abilene................................................................................................................                 6,920       4,600             54       677         11,669                 -          1,876
                                                                           2,342                  20,339
   Aldine................................................................................................................53,973           18,643      12,547            419     8,967        165,049                 -          7,215
                                                                           1,631                  12,219
   Alief................................................................................................................ 38,754           14,388      71,476          1,320    12,316        234,075            52,100         20,505
                                                                           1,429                    9,000                22,124
   Amarillo................................................................................................................                8,868       5,979             45     3,193         70,530                 -          6,280
                                                                           2,059                  16,912                 47,538
   Arlington................................................................................................................              15,838      89,469            288    29,508        554,528            31,435         13,415
                                                                           5,578                  34,317
   Austin................................................................................................................84,164           29,301     171,130            111    39,872        513,360                 -         22,210

                                                                           1,595                   7,889                 22,532
    Beaumont................................................................................................................          9,493           18,832             49     3,296         71,640            13,100          2,420
                                                                           1,028                   7,088                 19,884
    Birdville................................................................................................................         6,527           12,041             73     5,549        164,448            21,967          7,749
                                                                           1,422                 12,848                  40,291
    Brownsville................................................................................................................     17,703            22,924             93     4,168         70,732            36,805          3,082
                                                                           1,643                   9,512                 25,664       5,739
    Carrollton-Farmers Branch................................................................................................................         66,986         34,825    14,010        251,486            61,500          8,175
                                                                           1,926                   7,483                 29,359
    Clear Creek................................................................................................................       7,193           22,907            270    10,464        294,565           138,195         11,480
                                                                           1,787                 10,129                  37,719
    Conroe................................................................................................................            7,035           31,348            512    22,389        309,647                 -          3,137

                                                                          3,139                  13,437                  37,415
    Corpus Christi................................................................................................................        13,261      24,801            376     7,138        129,750             3,485          9,175
                                                                          2,577                  17,093                  63,354
    Cypress-Fairbanks................................................................................................................     18,369      96,389            395    30,667        490,139           100,000         11,432
                                                                         10,443                  55,957                156,725
    Dallas................................................................................................................                63,419      27,773            646    20,969        349,644                 -         22,035
                                                                          1,737                    8,156                 24,960
    Ector County................................................................................................................           8,426       6,302             87     1,410         22,605                 -          2,280
                                                                          1,214                    6,787                 21,685
    Edinburg................................................................................................................              10,178      25,901            782     5,421        103,395             5,720          5,435


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      46                                                               U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                                            Elementary-secondary revenue
                                                                                                                                                     Federal sources                                          State sources

                 Geographic area


                                                                                                                                     Compen-                 Handi-         Child      Other and                                    Handi-
                                                                 Enrollment1                      Total                  Total         satory               capped       nutrition   nonspecified     Total        Formula         capped

TEXAS--Con.

Independent Schools--Con.
                                                                      62,306                418,226                    49,303
   El Paso................................................................................................................               18,311              3,147        13,423           14,422   226,809         195,350              -
                                                                      52,704                355,786                    10,491
   Fort Bend................................................................................................................              2,092              2,152         3,075            3,172   164,380         131,473              -
                                                                      78,654                550,124                    54,277
   Fort Worth................................................................................................................            18,525              4,404        15,252           16,096   271,159         230,778              -
                                                                      18,506                123,394                     9,955
   Galena Park................................................................................................................            2,549              1,194         3,955            2,257    62,549          51,951              -
                                                                      49,036                304,056                    16,047
   Garland................................................................................................................                2,777              3,544         5,528            4,198   144,895         114,603              -
                                                                      18,108                133,588                     9,882
   Goose Creek................................................................................................................            3,134              1,119         3,558            2,071    18,708          10,408              -

                                                                          19,496                124,985                    7,332
    Grand Prairie................................................................................................................        1,568               1,702         2,686            1,376    73,764          61,883              -
                                                                          15,873                116,983                   12,886         5,154
    Harlingen Consolidated................................................................................................................                   1,286         4,450            1,996    71,985          61,370              -
                                                                        209,716              1,469,074                  152,679
    Houston................................................................................................................            57,575                9,594        49,208           36,302   445,542         346,529              -
                                                                          24,135                167,101
    Humble................................................................................................................ 5,113           638               1,438         1,538            1,499    73,804          58,615              -
                                                                          19,282                135,167                    5,209
    Hurst-Euless-Bedford................................................................................................................ 987                 1,636         1,587              999    24,655          16,318              -
                                                                          27,961                197,595
    Irving................................................................................................................11,885         2,236               1,425         5,288            2,936    54,549          39,547              -

                                                                          16,286                112,504
    Judson................................................................................................................6,439                961           1,314         2,301            1,863    59,470          49,602              -
                                                                          32,072                222,122
    Katy................................................................................................................ 5,666                 760           1,789         1,420            1,697    87,032          66,309              -
                                                                          15,794                  96,334
    Keller................................................................................................................ 1,553               195             398           550              410    42,957          33,986              -
                                                                          29,298                217,561                   44,780
    Killeen................................................................................................................                  3,190           1,987         4,573           35,030   125,378         107,052              -
                                                                          31,777                220,891
    Klein................................................................................................................ 9,030                931           2,127         2,118            3,854   111,752          91,260              -
                                                                          16,481                124,378                   17,650
    La Joya................................................................................................................                  6,275             736         7,023            3,616    88,897          78,880              -

                                                                       22,524                 162,527                   24,661
    Laredo................................................................................................................               12,109              1,903         6,975            3,674   110,778          96,324              -
                                                                       36,944                 257,475                     7,857
    Lewisville................................................................................................................              613              2,608         1,507            3,129    69,842          51,857              -
                                                                       29,394                 203,557                   21,141
    Lubbock................................................................................................................               5,814              1,935         5,687            7,705    92,962          75,950              -
                                                                       21,482                 153,928                   18,996
    McAllen................................................................................................................               7,213              1,586         5,576            4,621    81,201          46,484              -
                                                                       31,661                 203,874                     8,350
    Mesquite................................................................................................................              1,702                  -         3,045            3,603   111,745          87,387              -
                                                                       21,215                 133,194                   12,408
    Midland................................................................................................................               3,564              1,231         4,305            3,308    53,696          43,505              -

                                                                        49,197                 361,176                   17,346
    North East................................................................................................................         3,201                 3,350         6,247            4,548   107,450          81,807              -
                                                                        62,536                 423,674                   28,572
    Northside................................................................................................................          6,623                 5,089         8,578            8,282   179,317         141,757              -
                                                                        41,880                 268,514                   21,772
    Pasadena................................................................................................................           5,766                 2,112         8,729            5,165   150,147         135,602              -
                                                                        21,724                 162,546                   21,965        9,306
    Pharr-San Juan-Alamo................................................................................................................                       891         7,721            4,047   114,502         101,157              -
                                                                        45,133                 395,605
    Plano................................................................................................................ 7,964          745                 2,620         1,800            2,799    29,792          13,912              -
                                                                        34,655                 279,668                    9,226
    Richardson................................................................................................................         1,847                 1,742         3,276            2,361    24,279          11,970              -

                                                                        30,086                221,132                      5,513
    Round Rock................................................................................................................              952              1,411         1,847            1,303    54,804          39,005              -
                                                                        16,405                101,100                      9,162
    San Angelo................................................................................................................            3,041              1,616         2,576            1,929    55,188          46,606              -
                                                                        57,565                469,418                    58,564
    San Antonio................................................................................................................          21,142              4,174        20,263           12,985   268,187         216,294              -
                                                                        25,305                162,724                    13,269
    Socorro................................................................................................................               3,904              1,651         4,737            2,977   108,685          92,052              -
                                                                        22,112                155,262
    Spring................................................................................................................ 6,653          1,228              1,096         2,746            1,583    71,721          59,049              -
                                                                        31,537                229,281                    16,802
    Spring Branch................................................................................................................         5,198              1,621         6,116            3,867    41,528          27,105              -

                                                                          16,480                106,714
    Tyler................................................................................................................ 11,142          2,988                869         3,460            3,825    35,450          27,398              -
                                                                          25,627                167,268
    United................................................................................................................16,446          3,673              1,350         7,166            4,257    97,159          81,633              -
                                                                          15,608                111,284
    Waco................................................................................................................12,157            4,648                903         4,924            1,682    61,550          52,714              -
                                                                          15,203                100,296                   10,236
    Wichita Falls................................................................................................................         2,356              1,560         2,823            3,497    44,247          37,278              -
                                                                          46,950                306,534
    Ysleta................................................................................................................35,374         12,644              2,625        11,225            8,880   204,668         178,455              -

UTAH

Independent Schools:
                                                                        45,842                223,566                   11,398
   Alpine................................................................................................................                    2,308           2,726         3,707            2,657   149,584          76,507        11,716
                                                                        59,486                294,201                   20,788
   Davis County................................................................................................................              2,249           3,807         6,902            7,830   187,886          98,851        12,954
                                                                        72,170                365,714                   29,196
   Granite................................................................................................................                   5,558           5,011         7,641           10,986   213,460         111,104        20,490
                                                                        73,111                367,373                   20,052
   Jordan................................................................................................................                    2,793           4,922         5,154            7,183   220,207         117,467        18,977
                                                                        20,578                  98,928
   Nebo................................................................................................................ 6,368                1,510           1,495         1,917            1,446    64,436          34,571         4,379
                                                                        25,357                171,880                   19,781
   Salt Lake City................................................................................................................            3,425           2,149         5,191            9,016    68,355          24,892         9,389

                                                                  18,501                  95,429                    5,647
    Washington County................................................................................................................        1,096           1,215         1,741            1,595    55,266          29,083         4,250
                                                                  27,926                134,680                     7,582
    Weber County................................................................................................................             1,071           2,612         2,690            1,209    90,936          47,165         6,762

VIRGINIA

Dependent Schools:
                                                                   18,260                236,478                     8,995
  Arlington County................................................................................................................           1,608           2,057         2,426            2,904    33,890          25,762         2,156
                                                                   37,363                251,586                   13,464
  Chesapeake................................................................................................................                 2,739           3,581         3,303            3,841   129,573         101,643         7,917
                                                                   50,847                346,702                   12,678
  Chesterfield County................................................................................................................        2,069           5,127         2,234            3,248   157,834         129,345         7,597
                                                                 152,952              1,435,775                    44,619
  Fairfax County................................................................................................................             7,488          12,059        11,110           13,962   302,344         250,121        11,576
                                                                   23,480                154,536                   10,892
  Hampton................................................................................................................                    2,425           1,452         3,509            3,506    88,385          68,861         4,382
                                                                   16,306                111,582                     2,539
  Hanover County................................................................................................................               326           1,155           556              502    46,708          37,600         1,569

                                                                  40,818                284,748                      9,609
    Henrico County................................................................................................................           1,735           2,562         2,232            3,080   115,805          92,470         6,173
                                                                  28,787                242,006                      4,682
    Loudoun County................................................................................................................             551           2,105         1,038              988    60,423          49,523         2,257
                                                                  33,290                224,905                    18,876
    Newport News................................................................................................................             5,061           2,144         5,433            6,238   125,231          97,519         6,373


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      47                                                                    U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                             Elementary-secondary revenue--Con.
                                                                    State sources--Con.                                                                                Local sources

                 Geographic area

                                                                                                                                                                        Parent    From cities   From other
                                                                    Transpor-            Other and                                                    Property    government             and        school
                                                                        tation         nonspecified                      Total       Total taxes    taxes only   contributions       counties     systems         Charges          Other

TEXAS--Con.

Independent Schools--Con.
                                                                                -             31,459                 142,114
   El Paso................................................................................................................              127,425       127,330                -             -             -           6,700         7,989
                                                                                -             32,907                 180,915
   Fort Bend................................................................................................................            152,504       152,487                -             -             -          10,809        17,602
                                                                                -             40,381                 224,688
   Fort Worth................................................................................................................           195,640       195,485                -             -             -           9,901        19,147
                                                                                -             10,598                   50,890
   Galena Park................................................................................................................           45,496        45,496                -           241             -           2,608         2,545
                                                                                -             30,292                 143,114
   Garland................................................................................................................              119,150       119,150                -            12             -          10,947        13,005
                                                                                -               8,300                104,998
   Goose Creek................................................................................................................           94,578        94,562                -           189             -           3,270         6,961

                                                                                   -              11,881                   43,889
    Grand Prairie................................................................................................................      37,686          37,686                -           300            -            4,264         1,639
                                                                                   -              10,615                   32,112      23,778
    Harlingen Consolidated................................................................................................................             23,752                -             -            -            1,686         6,648
                                                                                   -              99,013                870,853
    Houston................................................................................................................          762,888          762,888                -         3,125            -           16,368        88,472
                                                                                   -              15,189
    Humble................................................................................................................ 88,184      73,663          73,663                -         1,131            2            4,759         8,629
                                                                                   -                8,337               105,303        89,950
    Hurst-Euless-Bedford................................................................................................................               89,925                -           227            -            5,935         9,191
                                                                                   -              15,002                131,161
    Irving................................................................................................................           117,133          117,133                -           914            -            4,101         9,013

                                                                                   -                9,868
    Judson................................................................................................................46,595         40,884        40,861                -           137            -            2,881         2,693
                                                                                   -              20,723
    Katy................................................................................................................129,424         112,829       112,829                -             2            -            7,239         9,354
                                                                                   -                8,971
    Keller................................................................................................................51,824         43,085        43,063                -             -            -            3,429         5,310
                                                                                   -              18,326                  47,403
    Killeen................................................................................................................              32,702        32,683                -             6          349            3,906        10,440
                                                                                   -              20,492                100,109
    Klein................................................................................................................                84,653        84,653                -             -            -            8,730         6,726
                                                                                   -              10,017                  17,831
    La Joya................................................................................................................              13,240        13,240                -           173            -              442         3,976

                                                                                 -              14,454                  27,088
    Laredo................................................................................................................               17,377        17,298                -           289            -              559         8,863
                                                                                 -              17,985                179,776
    Lewisville................................................................................................................          157,513       157,477                -             -            1           13,380         8,882
                                                                                 -              17,012                  89,454
    Lubbock................................................................................................................              80,071        80,057                -           126          260            4,747         4,250
                                                                                 -              34,717                  53,731
    McAllen................................................................................................................              49,110        49,016                -             -            -            2,506         2,115
                                                                                 -              24,358                  83,779
    Mesquite................................................................................................................             67,848        67,848                -             -            -            9,876         6,055
                                                                                 -              10,191                  67,090
    Midland................................................................................................................              59,987        59,954                -             -            -            3,592         3,511

                                                                                  -              25,643                236,380
    North East................................................................................................................     205,845            205,823                -           691            -           12,336        17,508
                                                                                  -              37,560                215,785
    Northside................................................................................................................      190,347            190,280                -             -          157           13,630        11,651
                                                                                  -              14,545                  96,595
    Pasadena................................................................................................................         80,572            80,572                -            56            -            9,923         6,044
                                                                                  -              13,345                  26,079      20,000
    Pharr-San Juan-Alamo................................................................................................................               19,928                -            66            -            1,039         4,974
                                                                                  -              15,880                357,849
    Plano................................................................................................................          329,139            329,139                -           477            -           14,409        13,824
                                                                                  -              12,309                246,163
    Richardson................................................................................................................     225,296            225,296                -             -           65            8,156        12,646

                                                                                  -             15,799                 160,815
    Round Rock................................................................................................................          142,889       142,865                -           106            -            8,202         9,618
                                                                                  -               8,582                  36,750
    San Angelo................................................................................................................           28,643        28,634                -           950            -            3,012         4,145
                                                                                  -             51,893                 142,667
    San Antonio................................................................................................................         108,709       108,614                -             -           14            3,815        30,129
                                                                                  -             16,633                   40,770
    Socorro................................................................................................................              31,981        31,981                -             -            -            2,318         6,471
                                                                                  -             12,672                   76,888
    Spring................................................................................................................               66,926        66,926                -             -            -            4,952         5,010
                                                                                  -             14,423                 170,951
    Spring Branch................................................................................................................       158,285       158,285                -             -            -            5,339         7,327

                                                                                   -                8,052
    Tyler................................................................................................................ 60,122         52,207        52,173                -             -            -            3,171         4,744
                                                                                   -              15,526
    United................................................................................................................53,663         46,550        46,550                -             -            3            2,471         4,639
                                                                                   -                8,836
    Waco................................................................................................................37,577           32,729        32,718                -             -            -            1,594         3,254
                                                                                   -                6,969                 45,813
    Wichita Falls................................................................................................................        39,733        39,719                -           157          657            3,356         1,910
                                                                                   -              26,213
    Ysleta................................................................................................................66,492         57,513        57,411                -             -            -            3,648         5,331

UTAH--Con.

Independent Schools:
                                                                          4,668                 56,693                  62,584
   Alpine................................................................................................................                47,100        47,100                -             -            -            5,544         9,940
                                                                          3,984                 72,097                  85,527
   Davis County................................................................................................................          62,900        62,900                -           673            -            8,266        13,688
                                                                          4,323                 77,543                123,058
   Granite................................................................................................................              102,247       102,247                -           385          364            7,224        12,838
                                                                          5,684                 78,079                127,114
   Jordan................................................................................................................               101,279       101,279                -         1,028            -           11,395        13,412
                                                                          1,967                 23,519
   Nebo................................................................................................................ 28,124           20,698        20,698                -           109            -            2,325         4,992
                                                                          1,974                 32,100                  83,744
   Salt Lake City................................................................................................................        72,936        72,936                -           334           61            2,970         7,443

                                                                    2,648                 19,285                  34,516
    Washington County................................................................................................................ 29,718           29,718                -            78             -           1,911         2,809
                                                                    2,737                 34,272                  36,162
    Weber County................................................................................................................      24,126           24,126                -             -             -           7,230         4,806

VIRGINIA--Con.

Dependent Schools:
                                                                             -               5,972               193,593
  Arlington County................................................................................................................             -             -       183,112                -         132            6,874         3,475
                                                                             -             20,013                108,549
  Chesapeake................................................................................................................                   -             -        97,978                -       3,668              524         6,379
                                                                             -             20,892                176,190
  Chesterfield County................................................................................................................          -             -       155,686                -       1,042            9,960         9,502
                                                                             -             40,647              1,088,812
  Fairfax County................................................................................................................               -             -     1,010,935                -      24,772           40,620        12,485
                                                                             -             15,142                  55,259
  Hampton................................................................................................................                      -             -        49,004                -       1,877            3,342         1,036
                                                                             -               7,539                 62,335
  Hanover County................................................................................................................               -             -        57,282                -         262            3,827           964

                                                                            -             17,162                 159,334
    Henrico County................................................................................................................             -             -       149,440                -         685            8,460          749
                                                                            -               8,643                176,901
    Loudoun County................................................................................................................             -             -       171,073                -          38            5,360          430
                                                                            -             21,339                   80,798
    Newport News................................................................................................................               -             -        70,426                -       4,927            5,020          425


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                      48                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                                                            Elementary-secondary expenditure
                                                                                                                                                           Current spending
                                                                                                                  For selected objects                                         For selected functions
                 Geographic area
                                                                                                                                                               Instruction                              Support services

                                                                                                              Salaries and           Employee                  Salaries and    Employee                            Pupil          Staff
                                                                           Total                  Total             wages             benefits        Total2         wages      benefits           Total         support        support

TEXAS--Con.

Independent Schools--Con.
                                                                    419,976                 373,349                  262,817
   El Paso................................................................................................................             44,322      230,947         178,962        27,662        123,445           18,386        21,386
                                                                    397,643                 289,954                  213,727
   Fort Bend................................................................................................................           28,366      181,247         146,842        18,068         97,750           14,812        13,262
                                                                    618,719                 477,513                  340,000
   Fort Worth................................................................................................................          48,567      274,687         215,499        28,240        172,903           28,624        28,907
                                                                    119,322                 108,364                    78,954
   Galena Park................................................................................................................          9,260       64,808          53,575         6,245         36,996            4,790         5,087
                                                                    296,288                 247,202                  183,894
   Garland................................................................................................................             22,130      153,966         125,207        14,346         79,332           13,261        10,108
                                                                    137,021                 115,301                    79,927
   Goose Creek................................................................................................................         13,366       67,675          53,244         8,432         40,849            5,887         5,413

                                                                        143,853                 113,777                    82,936
    Grand Prairie................................................................................................................      12,014       70,513          57,093         7,365         36,253            5,816         6,221
                                                                        114,722                   96,165                   69,874        9,319
    Harlingen Consolidated................................................................................................................          61,294          49,153         6,050         28,642            4,840         3,993
                                                                     1,547,007               1,304,874                  913,403
    Houston................................................................................................................          144,050       753,323         590,936        86,963        481,255           62,989        80,780
                                                                        183,348                 140,240                 106,694
    Humble................................................................................................................             13,445       86,258          72,053         8,992         47,556            8,034         6,586
                                                                        202,670                 113,728                    84,389
    Hurst-Euless-Bedford................................................................................................................ 9,983      73,009          59,474         6,467         35,307            5,677         4,718
                                                                        237,314                 174,476                 130,439
    Irving................................................................................................................             18,959      115,933          94,426        13,180         49,734            8,854         8,606

                                                                        112,955                   96,842
    Judson................................................................................................................71,863       10,545       60,262          49,770         6,510          31,883           4,943         3,794
                                                                        266,600                 191,363
    Katy................................................................................................................147,446        17,802      120,754         101,195        11,948          62,657           9,898         7,845
                                                                        153,668                   71,677
    Keller................................................................................................................49,020        6,505       43,738          35,625         4,162          24,206           2,644         2,976
                                                                        215,884                 172,452                 121,167
    Killeen................................................................................................................            17,635      102,622          81,159        11,099          62,037           7,833        14,573
                                                                        231,304                 190,060                 144,874
    Klein................................................................................................................              17,601      118,488          98,823        10,927          62,111          11,443         6,935
                                                                        137,308                 102,659                   70,293
    La Joya................................................................................................................            13,078       60,826          46,422         7,162          34,115           6,368         4,695

                                                                     150,591                  138,820                 102,533
    Laredo................................................................................................................             15,419       88,317          70,464         9,544          42,829           8,248         7,770
                                                                     267,817                  213,442                 147,283
    Lewisville................................................................................................................         18,529      138,240         110,367        13,849          64,867          11,004         8,649
                                                                     195,263                  186,915                 119,628
    Lubbock................................................................................................................            17,708      116,269          90,206        13,062          59,350           9,820         9,655
                                                                     157,452                  140,966                 102,286
    McAllen................................................................................................................            15,507       81,954          65,990         9,187          49,952          10,283        10,376
                                                                     238,253                  168,318                 117,830
    Mesquite................................................................................................................           14,225      101,259          79,667         9,142          58,135           6,848         9,393
                                                                     143,764                  124,187                   89,775
    Midland................................................................................................................            14,631       76,104          60,849         9,318          40,675           6,145         5,278

                                                                      436,153                  306,988                 227,737
    North East................................................................................................................       31,580        192,244         156,405        20,008        100,399           17,009        13,074
                                                                      443,702                  366,831                 277,860
    Northside................................................................................................................        36,471        228,629         187,873        23,374        118,434           19,453        22,196
                                                                      256,646                  235,787                 172,550
    Pasadena................................................................................................................         18,196        143,824         118,678        11,501         77,441           10,000        13,282
                                                                      182,875                  141,540                 100,672       18,779
    Pharr-San Juan-Alamo................................................................................................................            85,318          67,611        10,559         47,201            8,358         9,582
                                                                      405,178                  289,274                 203,652
    Plano................................................................................................................            29,013        184,716         149,190        20,815         93,060           14,209        16,308
                                                                      315,550                  238,595                 169,553
    Richardson................................................................................................................       21,223        144,044         114,112        13,106         85,505           11,495        14,103

                                                                      221,569                 172,912                  124,662
    Round Rock................................................................................................................         19,678      107,876          87,207        12,819         56,658            8,734         6,881
                                                                      117,796                   93,702                   66,877
    San Angelo................................................................................................................         10,686       58,560          45,401         6,730         30,163            4,477         5,067
                                                                      501,861                 379,846                  272,718
    San Antonio................................................................................................................        59,171      234,036         181,851        38,173        117,917           20,738        23,947
                                                                      171,720                 133,679                    96,317
    Socorro................................................................................................................            14,142       80,408          65,034         8,763         46,066            7,696         5,780
                                                                      168,048                 131,879                    96,691
    Spring................................................................................................................             13,033       82,333          66,260         8,886         42,898            6,336         5,492
                                                                      231,171                 200,907                  148,333
    Spring Branch................................................................................................................      17,744      122,906          99,537        11,313         67,856           10,768        11,356

                                                                        117,335                   99,909
    Tyler................................................................................................................ 72,053        8,491       61,941          49,894         5,256          32,230           5,383         5,156
                                                                        179,822                 146,961                 104,803
    United................................................................................................................             13,576       87,500          68,283         7,941          50,433           6,274         4,996
                                                                        124,169                   92,262
    Waco................................................................................................................63,111          8,559       53,854          43,084         5,303          30,635           4,498         3,334
                                                                        100,062                   93,337                  65,466
    Wichita Falls................................................................................................................       7,738       58,912          47,727         5,509          30,009           4,116         6,358
                                                                        315,541                 288,900                 194,880
    Ysleta................................................................................................................             33,625      176,953         132,597        20,297          97,128          15,295        16,783

UTAH--Con.

Independent Schools:
                                                                      207,469                 183,238                 117,466
   Alpine................................................................................................................              41,868      121,947          84,449        29,613          48,273           5,304         7,538
                                                                      286,793                 263,956                 165,060
   Davis County................................................................................................................        56,465      158,853         111,031        37,496          73,487           7,873        10,890
                                                                      359,377                 312,457                 203,202
   Granite................................................................................................................             73,949      202,753         139,810        50,949          84,848          13,676        13,204
                                                                      352,445                 302,990                 189,038
   Jordan................................................................................................................              75,475      195,627         130,101        54,625          82,451           9,213        10,229
                                                                        94,529                  81,252
   Nebo................................................................................................................ 50,016         19,884       49,921          34,205        12,396          23,854           3,183         3,276
                                                                      180,837                 143,303                   91,771
   Salt Lake City................................................................................................................      28,874       84,419          58,861        18,246          36,978           3,901         8,313

                                                                  97,018                  76,156                  47,487
    Washington County................................................................................................................ 17,207         50,031         33,865        12,172          21,375           2,471         2,493
                                                                127,914                 116,371                   74,188
    Weber County................................................................................................................      25,999         77,069         52,306        18,007          31,161           3,526         3,651

VIRGINIA--Con.

Dependent Schools:
                                                                 254,537                 212,455                 147,934
  Arlington County................................................................................................................    39,945       119,737          92,571        22,878         75,840           12,047        17,900
                                                                 288,308                 241,532                 158,181
  Chesapeake................................................................................................................          52,610       153,935         107,783        34,961         79,036           10,386        15,680
                                                                 359,611                 300,739                 202,740
  Chesterfield County................................................................................................................ 56,845       191,378         141,221        41,431         97,200           13,656        10,546
                                                              1,496,767               1,315,881                  894,893
  Fairfax County................................................................................................................     243,342       801,516         586,094       160,683        456,081           72,892        85,344
                                                                 156,248                 145,065                   96,316
  Hampton................................................................................................................             26,202        89,513          65,170        18,098         47,896            8,117         5,625
                                                                 116,482                   90,331                  62,744
  Hanover County................................................................................................................      16,853        60,732          44,757        12,415         25,233            3,708         3,478

                                                                295,875                 252,191                  174,506
    Henrico County................................................................................................................     48,794      153,780         114,718        32,364          86,847          12,355        17,644
                                                                266,435                 205,359                  135,513
    Loudoun County................................................................................................................     42,162      129,498          91,736        27,870          68,921           9,117        11,729
                                                                243,289                 210,583                  139,682
    Newport News................................................................................................................       40,939      128,667          90,314        26,928          72,776          10,001        11,512


        See footnotes at end of table.

        Annual Survey of Local Government Finances                                                                                    49                                                                   U.S. Census Bureau
Table 15.                    Finances of Individual Public Elementary-Secondary School Systems with Enrollments of
                             15,000 or More: 1999-00--Con.
(Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.)
                                                                                                              Elementary-secondary expenditure--Con.                                                      Indebtedness
                                                                                         Current spending--Con.
                                                                                     For selected functions--Con.
                 Geographic area
                                                                            Support services--Con.                                                                                         Total debt        Long-term      Long-term
                                                                      General          School                                           Other                     Payments                outstanding       debt issued    debt retired
                                                                      adminis-       adminis-      Other and                           current       Capital        to other   Interest      at end of            during        during
                                                                        tration         tration nonspecified                         spending         outlay   governments     on debt     fiscal year       fiscal year    fiscal year

TEXAS--Con.

Independent Schools--Con.
                                                                        2,559                 22,788                   58,326
   El Paso................................................................................................................               18,957       37,391            151     9,085        198,449                 -          7,430
                                                                        1,966                 16,161                   51,549
   Fort Bend................................................................................................................             10,957       83,421            550    23,718        352,039             6,475         13,583
                                                                        2,892                 27,369                   85,111
   Fort Worth................................................................................................................            29,923      125,909            663    14,634        269,050           132,000          9,110
                                                                        1,102                   5,999                  20,018
   Galena Park................................................................................................................            6,560        5,645            949     4,364        118,696            25,000          3,315
                                                                        1,523                 15,828                   38,612
   Garland................................................................................................................               13,904       30,415            411    18,260        251,524            40,100         18,556
                                                                        1,052                   6,060                  22,437
   Goose Creek................................................................................................................            6,777       17,317            226     4,177        137,479            60,000          5,158

                                                                               892                  6,099                 17,225
    Grand Prairie................................................................................................................        7,011        25,763            692     3,621         73,486                 -          3,950
                                                                               561                  5,094                 14,154         6,229
    Harlingen Consolidated................................................................................................................            13,899            253     4,405         76,105            67,270          3,013
                                                                          13,359                  90,186                233,941
    Houston................................................................................................................            70,296        190,678          3,973    47,482      1,112,944            22,000         35,849
                                                                            1,274                   7,902
    Humble................................................................................................................23,760         6,426        33,859            144     9,105        187,700            44,910         26,266
                                                                               968                  5,189                 18,755
    Hurst-Euless-Bedford................................................................................................................ 5,412        77,093             52    11,797        254,645             6,520          8,370
                                                                            1,635                 10,057
    Irving................................................................................................................20,582         8,809        55,631             87     7,120        196,195            11,000         14,245

                                                                            1,150                   5,194
    Judson................................................................................................................16,802             4,697    11,309            278     4,526         84,694                 -          6,115
                                                                            1,847                 11,240
    Katy................................................................................................................ 31,827              7,952    56,438             70    18,729        320,520            65,000          6,764
                                                                              816                   4,246
    Keller................................................................................................................13,524             3,733    71,996             48     9,947        226,489                 -          1,425
                                                                            1,124                 10,283                  28,224
    Killeen................................................................................................................                  7,793    37,518          1,254     4,660         91,454                 -          3,436
                                                                            1,547                 10,860
    Klein................................................................................................................ 31,326             9,461    30,793            591     9,860        167,739            46,000         12,365
                                                                              929                   5,650                 16,473
    La Joya................................................................................................................                  7,718    30,761            477     3,411         55,521                 -          1,642

                                                                            377                  7,596                  18,838
    Laredo................................................................................................................                7,674        6,780             73     4,918         94,219            80,000          5,130
                                                                         2,204                  11,540                  31,470
    Lewisville................................................................................................................           10,335       32,804          1,247    20,324        377,698            51,121         10,775
                                                                         1,648                  10,551                  27,676
    Lubbock................................................................................................................              11,296        5,216             68     3,064         68,805            11,600          5,620
                                                                         1,200                   6,881                  21,212
    McAllen................................................................................................................               9,060       14,054          1,004     1,428         47,760            22,000          6,995
                                                                         1,153                   9,833                  30,908
    Mesquite................................................................................................................              8,924       48,010            371    21,554        317,370            62,065         14,354
                                                                         1,397                   7,446                  20,409
    Midland................................................................................................................               7,408       16,749             12     2,816         59,358             2,180          3,530

                                                                          3,224                  20,163                  46,929
    North East................................................................................................................       14,345          101,099            498    27,568        513,348           155,870          8,019
                                                                          2,694                  18,145                  55,946
    Northside................................................................................................................        19,768           61,797          1,509    13,565        298,570            93,150         29,210
                                                                          2,438                  13,975                  37,746
    Pasadena................................................................................................................         14,522           15,816            411     4,632        131,370            37,995          9,585
                                                                          1,272                    6,920                 21,069        9,021
    Pharr-San Juan-Alamo................................................................................................................              37,172            190     3,973         53,115                 -          2,030
                                                                          3,596                  14,742
    Plano................................................................................................................44,205      11,498           41,234         53,665    21,005        397,083                 -         14,375
                                                                          2,973                  16,265                  40,669
    Richardson................................................................................................................         9,046          32,683         29,651    14,621        215,233            42,310         14,620

                                                                          2,210                 10,014                   28,819
    Round Rock................................................................................................................            8,378       33,614            170    14,873        341,316            75,210         18,725
                                                                          1,072                   5,053                  14,494
    San Angelo................................................................................................................            4,979       21,814             74     2,206         44,230                 -          2,485
                                                                          2,803                 20,583                   49,846
    San Antonio................................................................................................................          27,893       97,331            906    23,778        466,370           220,195         16,985
                                                                          1,121                   7,673                  23,796
    Socorro................................................................................................................               7,205       31,287            197     6,557        147,539            25,880          8,045
                                                                          1,640                   7,686                  21,744
    Spring................................................................................................................                6,648       25,798            657     9,714        125,476             6,625          6,376
                                                                          2,284                 11,113                   32,335
    Spring Branch................................................................................................................        10,145       17,609            147    12,508        206,443            25,000          6,314

                                                                           1,286                    5,277
    Tyler................................................................................................................ 15,128          5,738       16,256            154      1,016        26,459             7,010            886
                                                                           1,872                  11,757
    United................................................................................................................25,534          9,028       26,041            351      6,469       154,138             3,500          3,650
                                                                              970                   6,177
    Waco................................................................................................................15,656            7,773       30,139             34      1,734        54,743            25,300          1,202
                                                                              777                   5,320                 13,438
    Wichita Falls................................................................................................................         4,416        5,385            109      1,231        28,634                 -          1,983
                                                                           2,089                  16,338
    Ysleta................................................................................................................46,623         14,819       22,240            707      3,694       119,732            78,733         10,580

UTAH--Con.

Independent Schools:
                                                                             778                10,719                  23,934
   Alpine................................................................................................................                13,018       16,006               -    8,225        169,965            30,000         10,140
                                                                          2,207                 14,243                  38,274
   Davis County................................................................................................................          31,616       14,715               -    8,122        138,475                 -         15,670
                                                                          2,284                 17,688                  37,996
   Granite................................................................................................................               24,856       46,920               -        -              -                 -              -
                                                                          1,262                 18,267                  43,480
   Jordan................................................................................................................                24,912       38,219               -   11,236        201,9