District Spending & Revenue

New Jersey reports per-pupil expenditure data for each school and district as required under the Every Student Succeeds Act (ESSA). Per-pupil budgetary cost is calculated by dividing total current expenditures by average daily enrollment. Current expenditures include salaries and benefits for staff, textbooks, supplies and materials, rentals, insurance, legal fees, and other purchased services. Several cost categories are excluded, including transportation, pension costs paid by the state on behalf of districts, tuition payments, equipment purchases, facilities construction, and debt service.

Expenditure amounts come from each district's audit summary (Audsum), which is certified by the district's business administrator and an independent auditor. These amounts correspond to the district's Annual Comprehensive Financial Report (ACFR). This data is published through the NJ Taxpayers' Guide to Education Spending (TGES). Please note, this data is reported at a district level and not at the school level.