## Finance

The Every Student Succeeds Act requires that all states publish per-pupil expenditures (PPE) by school level. Thus the PPE calculation captures the ratio of expenditure and allocations as a function of the number of students at a given school site.

## Total Per-Pupil Expenditure

These values report how much is spent per student on average. PPE was calculated by adding the schoolâ€™s expenditure plus the schoolâ€™s allocated centralized costs then dividing by the number of students enrolled in the first 40 day reporting period.

## Total Expenditure

These values report the total expenditures of Federal, State, and local funds, including actual personal expenditures, actual non-personnel expenditures, and the portion of allocated centralized costs.