Chart 3 displays Facilities Capital Expenditures of school districts (LEAs) and State Revenue for Capital Outlay (the red dotted line) for Fiscal Years 1995-2024 as total expenditures or per student expenditures in actual dollars or inflation-adjusted dollars for LEAs, States, and U.S. Facilities Capital Expenditures combines school district reported school construction (Field F12) and other equipment capital outlay (Field K10).
Definition: School construction (Field F12) is “the production of fixed works and structures and additions, replacements, and major alterations thereto, including the planning and design of specific projects, site improvements, and the provision of equipment and facilities that are integral parts of a structure. Includes construction undertaken either on a contractual basis by private contractors or through a government’s own staff (i.e., force account) and other equipment.”
Other Equipment (K10) expenditures include capital outlay for the “initial, additional, and replacement items of equipment, such as machinery, furniture, and fixtures, and [non-pupil transportation] vehicles.” For more detail on the definition of equipment, see pg. 145 of Financial Accounting for Local and State School Systems: 2014 Edition
Instructional equipment is included in the fiscal survey in Field K09, but is not included in the Facilities Capital Outlay reported on the NCSI Data Dashboard. Over the fiscal years 2020 to 2023 the K10 category accounted for approximately 10.5% of Total Capital Outlay reported by local education agencies through the School District Finance Survey (F-33). Non-instructional equipment capital outlay, such as boilers, chillers, and air-handling units for heating, ventilation, and air conditioning, can be reported under School Construction F12. Sometimes they are reported in K10, along with other expenditures that are capitalized and used in function code area 2000 – for school district support services, function code area 3000 – for non-instructional operations, and function code area 4000 – for capital outlay. Other examples include: a library collection that is part of a school modernization or new construction, or vehicles used for the district’s facilities repair workers.
State Revenue for Capital Outlay is the district-reported revenue from the state to the local district specifically for school construction and building aid, including amounts to help school systems pay for servicing debt. (Field C11)
Note: When Field C11 for a state showed very little or no state revenue, we contacted the appropriate state agency to verify accuracy against state-maintained data. This applies to: NY, ME, OH, OR, RI, and SC. Each of these states provided updated data, which are reflected in the dashboard for State Revenue for Capital Outlay.
Data Source: Fields F12, K10, and C11, CCD School District Finance Survey (F-33) Data Files; 2024 Annual Survey of School System Finance Table