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<classification authority="sudocs">GA 1.13:HEHS-95-235</classification>
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 <subject>Educational programs</subject>
 <subject>Disadvantaged persons</subject>
 <subject>Children</subject>
 <subject>Elementary education</subject>
 <subject>Aid for education</subject>
 <subject>Secondary education</subject>
 <subject>Public schools</subject>
 <subject>State/local relations</subject>
 <subject>State budgets</subject>
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 <title>School Finance: Trends in U.S. Education Spending</title>
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<abstract>Pursuant to a congressional request, GAO examined the current status and
trends in public education spending, focusing on: (1) the current
expenditure levels for education and how they have changed over time;
(2) the roles local, state, and federal governments play in financing
education in the United States, and how these roles have changed over
time; and (3) how the states differ in their capacity to provide
resources for education and their relative tax effort.&lt;p/&gt;GAO found that: (1) since 1980, total real expenditures in public
elementary and secondary schools have increased, while the average
national per pupil expenditure increased then stabilized after 1989; (2)
total public expenditures for elementary and secondary education
increased by 40 percent to $254.4 billion from the 1979-1980 school year
to the 1992-1993 school year; (3) the number of poor children attending
elementary and secondary schools has increased, and the cost of
educating these and other at-risk children is higher than educating
those not at risk; (4) the average per pupil expenditure for elementary
and secondary students has leveled off after years of increase; (5) the
average per pupil expenditure in school year 1992-1993 was $5,296; (6)
the portion of state budgets designated for elementary and secondary
education decreased between fiscal years 1987 and 1994; (7) states&apos;
ability to raise revenues for education grew more slowly than their
willingness to raise revenues for overall spending; and (8) state and
local governments feel more pressure to increase education spending in
less wealthy school districts.</abstract>
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<note>Letter Report</note>
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 <topic>Educational programs</topic>
 <topic>Disadvantaged persons</topic>
 <topic>Children</topic>
 <topic>Elementary education</topic>
 <topic>Aid for education</topic>
 <topic>Secondary education</topic>
 <topic>Public schools</topic>
 <topic>State/local relations</topic>
 <topic>State budgets</topic>
 <topic>Intergovernmental fiscal relations</topic>
 <topic>Medicaid Program</topic>
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