Finance
School finance is reported at the district (LEA) level. The figures below cover the full BORDEN COUNTY ISD.
Per-pupil spending (2022)
$42,604
Total district expenditure
$10,438,000
Total district revenue
$11,165,000
District enrollment
245
Revenue sources
Federal$411,000(3.7%)
State$2,053,000(18.4%)
Local$8,701,000(77.9%)
Spending breakdown
Instruction (teacher salaries, classroom materials)$3,132,000
Support services (admin, transport, building ops)$2,725,000
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.