Finance
School finance is reported at the district (LEA) level. The figures below cover the full DELAWARE ACADEMY CENTRAL SCHOOL DISTRICT AT DELHI.
Per-pupil spending (2022)
$35,721
Total district expenditure
$25,898,000
Total district revenue
$22,593,000
District enrollment
725
Revenue sources
Federal$2,458,000(10.9%)
State$10,215,000(45.2%)
Local$9,920,000(43.9%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$10,796,000
Support services (admin, transport, building ops)$6,544,000
Source: NCES F-33 School District Finance Survey, FY 2022. Figures cover the entire district; individual school-level spending is not published.
US public school funding 101
- Local revenue (property taxes) is typically the largest source in most states, though this varies widely.
- State revenue equalization formulas aim to reduce disparities between wealthy and poor districts.
- Federal revenue is usually 6-10% of budget — Title I (poverty), IDEA (special education), ESSER (COVID relief).
- Per-pupil spending varies from under $10,000 to over $30,000 across states; California averages around $15,000, New York around $28,000.