Finance
School finance is reported at the district (LEA) level. The figures below cover the full Roseville City Elementary.
Per-pupil spending (2022)
$15,633
Total district expenditure
$179,280,000
Total district revenue
$189,878,000
District enrollment
11,468
Revenue sources
Federal$18,250,000(9.6%)
State$81,743,000(43.1%)
Local$89,885,000(47.3%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$93,711,000
Support services (admin, transport, building ops)$62,184,000
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.