Statistical Profile

Using the Statistical Profile (Per Pupil Summary)

The following is a summary of key information, which may be helpful when looking and referencing per-pupil expenditure data from the Statistical Profile as produced by the Department of Public Instruction.

Student (Pupil) Accounting — NC uses the final Average Daily Membership (ADM) figure as our base for calculating per-pupil information. The National average uses the Average Daily Attendance (ADA) figure as their base. The ADA figure typically will be lower than an ADM figure; thus the National per-pupil figures may be higher as a result.

Financial Information — This section gives an overview of the financial data collected for the profile. The basic premise for per-pupil data is that those funds that can be directly attributed to the ADM (or K-12 population) are included. All other revenue and expenditure data is excluded. For example, the categories for Adult Education (7300) and for Community Services (7100) are not included in the per-pupil calculations since they do not tie directly to the K-12 student population. It should also be noted that items for Pre-K programs such as Smart Start, Head Start, and Federal funds, which target Pre-K, are also excluded when they can be identified.

School (Child) Nutrition Factor — There are 2 per-pupil calculations presented in the profile, one including Child Nutrition funds and one excluding Child Nutrition funds. It should be noted, especially when looking at local per-pupil data, that the figures with Child Nutrition funding may create a wider gap between a "wealthy" system and a "low-wealth" system. The reason is that in a wealthy system you have fewer children who would qualify for federal reimbursement (free & reduced lunch count) of Child Nutrition funds. Child Nutrition funds are accounted for under local funds for those children not being reimbursed with federal dollars; however, in a county which has a larger number of children who qualify for reimbursement, the child nutrition dollars are accounted for under federal funds. Thus, you have a larger gap between systems in the local per-pupil area. It should also be noted that local data includes a variety of local revenue sources, and is not exclusive to funds contributed by the local county commissioners.

Position Allotment Factor — NC's funding for teaching positions is a position-based allotment and not just dollar-driven. This is unique among the states. As such if you have a less experienced (younger) teacher population in an area such as Wake County, their actual dollars spent on teaching positions will be lower than an area with a more experienced teacher population. They would both receive the same number of teaching positions per ADM; however, the overall effect on per-pupil figures would vary since actual dollars expended for those same number of teaching positions would be different.

The above are just a few of the factors to consider when using the per-pupil figures found in the Statistical Profile. If you have further questions, concerns, or need additional clarification, please contact School Business at 919-807-3700.