Data
Every table is unit-by-year: one row per reporting unit (lea_id, plus school_id in school-level tables), school year, and category (revenue code, expenditure function, fund, etc.). Identifiers are consistent across tables, so they join cleanly.
Conventions used throughout:
lea_id— Missouri’s 6-digit county-district code, zero-padded, as a string (e.g.,"001090"). Stable across years.school_id— 4-digit school codes that are unique within, but not across, districts (e.g.,"1050") and stable across years.school_year— the spring calendar year of the school year:2027means the 2026–27 school year (FY27).- Dollar values are as reported by districts; negative amounts (shown in parentheses in the original reports) are negative numbers here.
Documentation and Resources:
- Data dictionary (CSV)
- Sample data (ZIP) — all tables filtered to a single district (randomly chosen each release), all years, as CSVs, so the cross-table joins can be seen end to end.
- Financial Accounting Handbook — descriptions of what types of revenues/expenditures are categorized into function/object/fund codes. Because code definitions evolve, older editions of the handbook will be added over time so researchers can check how a code was defined in the year a filing was made (current editions are on DESE’s site). In general, new codes subdivide existing codes, so longitudinal analysis is still possible but the coarseness of the data increases the further back you go.
Full files are available on request — see Request Data.
Working with the files
Releases are distributed as parquet files rather than CSVs. Parquet files store column types alongside the data, so zero-padded identifiers like lea_id = "001090" are not converted to numbers when a file is opened (common problem with CSVs). The files are also roughly a sixth of the size of a CSV and much faster to read. Parquet is an open Apache standard supported in every major analysis language:
- R —
arrow::read_parquet("revenue_function_by_fund.parquet")(install the arrow package) - Python —
pandas.read_parquet("revenue_function_by_fund.parquet")(uses pyarrow) - Stata — install the community-contributed pq module (
ssc install pq), then read files with itspq usecommand (seehelp pq).
Other formats (CSV, Stata .dta) are available on request; .
ASBR tables
Missing versus zero. A code appears in a table only in years when its line was included on that LEA’s report, so an absent row means the code was not used (or did not yet exist) that year. Within a row, NA means the report left the cell blank, while 0 means the ASBR reported $0.
Revenues by source and fund
Each LEA’s revenues by DESE revenue code and by fund (General/Incidental, Special Revenue/Teachers, Debt Service, and Capital Projects). Revenue codes distinguish local property taxes, county sources, state aid, and federal programs, so this table supports questions about where LEA funding comes from and how the funding mix varies across LEAs or over time.
1,505,936 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: revenue_function_by_fund.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)revenue_code(numeric): DESE revenue account coderevenue_description(character): Label for the revenue codegeneral_fund(numeric): General (Incidental) Fund (dollars)special_revenue(numeric): Special Revenue (Teachers) Fund (dollars)debt_service(numeric): Debt Service Fund (dollars)capital_projects(numeric): Capital Projects Fund (dollars)total_all_funds(numeric): Total across the four funds (dollars)
| lea_id | school_year | report_version | revenue_code | revenue_description | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 1409763 | 107158 | 2004 | NA | 5190 | Other - From Local Sources | 36884.84 | 0 | 0.0 | 0.0 | 36884.84 |
| 548428 | 044083 | 2023 | NA | 5447 | Special Milk Program | 0.00 | NA | NA | NA | 0.00 |
| 948977 | 073108 | 2008 | NA | 5463 | Educ For Homeless Children & Youth | 0.00 | 0 | NA | 0.0 | 0.00 |
| 1322762 | 101105 | 2012 | NA | 5472 | Childcare Development Fund Grant | 25948.00 | 0 | NA | 0.0 | 25948.00 |
| 1180153 | 092091 | 2021 | NA | 5472 | Childcare Development Fund Grant | 0.00 | 0 | NA | 0.0 | 0.00 |
| 766036 | 054045 | 2022 | NA | 5221 | State Assessed Utilities | 559408.34 | 0 | 116050.1 | 0.0 | 675458.43 |
| 1024519 | 078013 | 2020 | NA | 5371 | Readers For The Blind | 0.00 | 0 | NA | 0.0 | 0.00 |
| 561484 | 046128 | 2017 | NA | 5180 | Community Services | 0.00 | 0 | 0.0 | 0.0 | 0.00 |
| 788151 | 056017 | 2023 | NA | 5141 | Earnings from Temporary Deposits | 131164.58 | 0 | 0.0 | 5290.3 | 136454.88 |
| 1316341 | 100064 | 2005 | NA | 5322 | Vocational/At Risk | 0.00 | 0 | NA | NA | 0.00 |
Expenditures by function and fund
Expenditures by function code and fund. Function codes describe the purpose of spending (e.g., instruction, support services, food service, facilities, debt service, and others) allowing analyses of how LEAs allocate resources among priorities.
1,263,076 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: expenditure_function_by_fund.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)function_code(numeric): DESE expenditure function codefunction_description(character): Label for the function codegeneral_fund(numeric): General (Incidental) Fund (dollars)special_revenue(numeric): Special Revenue (Teachers) Fund (dollars)debt_service(numeric): Debt Service Fund (dollars)capital_projects(numeric): Capital Projects Fund (dollars)total_all_funds(numeric): Total across the four funds (dollars)
| lea_id | school_year | report_version | function_code | function_description | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 140477 | 015001 | 2019 | NA | 2225 | Instruction-Related Technology | 0.00 | 0.00 | NA | 0 | 0.00 |
| 815642 | 075085 | 2021 | NA | 1371 | Project Lead the Way | 7066.32 | 0.00 | NA | 0 | 7066.32 |
| 420235 | 041003 | 2024 | NA | 2652 | Statistical Analysis Services | 0.00 | 0.00 | NA | 0 | 0.00 |
| 1217052 | 113001 | 2024 | NA | 2214 | Professional Development - One Percent | 9867.25 | 7888.82 | NA | NA | 17756.07 |
| 691364 | 061150 | 2015 | NA | 2558 | Non-Allowable Transportation Expenditure | 0.00 | 0.00 | NA | 0 | 0.00 |
| 1185343 | 108147 | 2002 | NA | 2551 | Pupil Transportation, Contracted | 0.00 | 0.00 | NA | 0 | 0.00 |
| 439799 | 042124 | 2019 | NA | 2324 | State and Federal Relations Services | 0.00 | 0.00 | NA | 0 | 0.00 |
| 564702 | 049135 | 2025 | NA | 5311 | Fees - Bonded Indebtedness | 0.00 | NA | 0 | 0 | 0.00 |
| 228805 | 023094 | 2002 | NA | 1150 | Senior High | 37681.61 | 210839.45 | NA | 0 | 248521.06 |
| 318909 | 033091 | 2021 | NA | 3711 | Non-Public School Students' Services | 0.00 | 0.00 | NA | 0 | 0.00 |
Expenditures by function and object
Expenditures by function code and object (e.g., certificated and non-certificated salaries, employee benefits, purchased services, supplies, capital outlay, and other objects). Crossing purpose with input shows, for example, how much instructional spending goes to salaries rather than contracted services.
1,276,233 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: expenditure_function_by_object.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)function_code(numeric): DESE expenditure function codefunction_description(character): Label for the function codecertificated_salaries_6110(numeric): Object 6110: certificated salaries (dollars)non_certificated_salaries_6150(numeric): Object 6150: non-certificated salaries (dollars)employee_benefits_6200(numeric): Object 6200: employee benefits (dollars)purchased_services_6300(numeric): Object 6300: purchased services (dollars)supplies_6400(numeric): Object 6400: supplies (dollars)capital_outlay_6500(numeric): Object 6500: capital outlay (dollars)other_objects_6600(numeric): Object 6600: other objects (dollars)program_object_total(numeric): Row total across objects (dollars)
| lea_id | school_year | report_version | function_code | function_description | certificated_salaries_6110 | non_certificated_salaries_6150 | employee_benefits_6200 | purchased_services_6300 | supplies_6400 | capital_outlay_6500 | other_objects_6600 | program_object_total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1098039 | 099082 | 2025 | NA | 1391 | Other Career Education (Non-Program Specific) | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 1123976 | 103127 | 2008 | NA | 1940 | Contracted Education Services | NA | NA | NA | 22968.22 | NA | NA | NA | 22968.22 |
| 1060625 | 096110 | 2020 | NA | 2541 | Operation and Maintenance of Plant Services | 0 | 178451.7 | 49140.07 | 112993.05 | 2588.71 | 0 | NA | 343173.54 |
| 558482 | 048925 | 2019 | NA | 2591 | Other Business Support Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 251268 | 025001 | 2025 | NA | 2552 | District Operated Non-Disabled Student Trans Cost | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 292955 | 029003 | 2025 | NA | 2649 | Other Staff Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 256649 | 026001 | 2014 | NA | 2556 | Payments to Other Dist. for K-12 Disabled Trans. | NA | NA | NA | 0.00 | NA | NA | NA | 0.00 |
| 1213160 | 110031 | 2022 | NA | 2121 | System Support for Guidance Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 978453 | 091092 | 2002 | NA | 1610 | Adult Basic Education | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
| 364164 | 036134 | 2023 | NA | 1253 | Institutions for Adjudicated Students | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0 | NA | 0.00 |
Expenditures by object and fund
Total expenditures by object category and fund: what LEAs spend on personnel, services, supplies, and capital, regardless of purpose.
823,665 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: expenditure_object_by_fund.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)object_code(numeric): Expenditure object codeobject_description(character): Label for the object codegeneral_fund(numeric): General (Incidental) Fund (dollars)special_revenue(numeric): Special Revenue (Teachers) Fund (dollars)debt_service(numeric): Debt Service Fund (dollars)capital_projects(numeric): Capital Projects Fund (dollars)total_all_funds(numeric): Total across the four funds (dollars)
| lea_id | school_year | report_version | object_code | object_description | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 400482 | 051156 | 2019 | NA | 6151 | Classified Salaries Regular | 471960.49 | 0.00 | NA | NA | 471960.49 |
| 201085 | 032054 | 2011 | NA | 6311 | Tuition | 0.00 | 9919.00 | NA | NA | 9919.00 |
| 213353 | 033094 | 2017 | NA | 6315 | Audit Services | 3750.00 | NA | NA | NA | 3750.00 |
| 497428 | 069108 | 2010 | NA | 6510 | Land | NA | NA | NA | 0 | 0.00 |
| 797223 | 114113 | 2006 | NA | 6360 | Other Purchased Services & Prior Year Adj | 38228.61 | 0.00 | NA | 0 | 38228.61 |
| 485920 | 068071 | 2019 | NA | 6431 | Textbook | 0.00 | NA | NA | NA | 0.00 |
| 785452 | 111086 | 2011 | NA | 6221 | Non-Teacher Retirement | 56227.79 | 306.97 | NA | NA | 56534.76 |
| 556556 | 078009 | 2022 | NA | 6111 | Certificated - Regular Salaries | 0.00 | 738774.63 | NA | NA | 738774.63 |
| 670332 | 096095 | 2013 | NA | 6290 | Other Benefits | 804441.57 | 0.00 | NA | NA | 804441.57 |
| 784126 | 110031 | 2014 | NA | 6520 | Buildings | NA | NA | NA | 133700 | 133700.00 |
Expenditures by project and object
Expenditures tagged to state and federal project codes (Title I, IDEA, school nutrition, pandemic-era relief funds, and others), broken out by object. Useful for examining how targeted program dollars are spent.
55,784 rows · 562 LEAs · 2018-19 to 2024-25 school years
NoteColumns and preview
File: expenditure_project_by_object.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)project_code(numeric): State/federal project codeproject_code_name(character): Label for the project codecertificated_salaries_6110(numeric): Object 6110: certificated salaries (dollars)non_certificated_salaries_6150(numeric): Object 6150: non-certificated salaries (dollars)employee_benefits_6200(numeric): Object 6200: employee benefits (dollars)purchased_services_6300(numeric): Object 6300: purchased services (dollars)supplies_6400(numeric): Object 6400: supplies (dollars)capital_outlay_6500(numeric): Object 6500: capital outlay (dollars)other_objects_6600(numeric): Object 6600: other objects (dollars)project_object_total(numeric): Row total across objects (dollars)
| lea_id | school_year | report_version | project_code | project_code_name | certificated_salaries_6110 | non_certificated_salaries_6150 | employee_benefits_6200 | purchased_services_6300 | supplies_6400 | capital_outlay_6500 | other_objects_6600 | project_object_total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 26462 | 050012 | 2021 | NA | 46500 | Title II.A | 109264.90 | 1180.00 | 20232.94 | 121845.28 | 761.47 | 0.00 | 0 | 253284.59 |
| 46521 | 096109 | 2019 | NA | 46300 | Homeless Education | 0.00 | 0.00 | 0.00 | 502675.68 | 2998.52 | 0.00 | 0 | 505674.20 |
| 3547 | 009079 | 2024 | NA | 42200 | ARP - Elementary and Secondary Schools Emergency Relief Fund - (ESSER III) | 1000.00 | 0.00 | 159.50 | 0.00 | 0.00 | 4578.71 | 0 | 5738.21 |
| 11507 | 026002 | 2022 | NA | 33203 | CTE Program Improvement Grant-Business, Marketing and IT | 0.00 | 0.00 | 0.00 | 0.00 | 17886.17 | 7200.00 | 0 | 25086.17 |
| 29504 | 056017 | 2020 | NA | 45100 | Title I | 184302.93 | 0.00 | 70081.35 | 6063.50 | 3754.91 | 0.00 | 0 | 264202.69 |
| 54076 | 113001 | 2024 | NA | 44201 | IDEA - 619 Preschool Grant | 2067.28 | 0.00 | 329.72 | 0.00 | 0.00 | 0.00 | 0 | 2397.00 |
| 1575 | 005124 | 2023 | NA | 43703 | Special Education High Need Fund - Federal | 320.17 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0 | 320.17 |
| 6487 | 015002 | 2024 | NA | 32400 | Educational and Screening Program | 0.00 | 135745.31 | 35003.99 | 6318.55 | 785.44 | 0.00 | 0 | 177853.29 |
| 54911 | 115902 | 2024 | NA | 40001 | School Wide Pool | 2937989.35 | 1214597.91 | 1344635.87 | 1123610.03 | 318354.97 | 118911.98 | 0 | 7058100.11 |
| 28903 | 055105 | 2023 | NA | 12210 | Special Education* | 246348.50 | 96575.98 | 105076.66 | 155309.60 | 3973.66 | 0.00 | 0 | 607284.40 |
Fund balances
Beginning and ending balances and related lines for each fund. Combined with revenues and expenditures, balances support analyses of reserves and fiscal condition.
105,275 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: total_fund_balances.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)fund_code(numeric): Balance line codefund_name(character): Balance line labelgeneral_fund(numeric): General (Incidental) Fund (dollars)special_revenue(numeric): Special Revenue (Teachers) Fund (dollars)debt_service(numeric): Debt Service Fund (dollars)capital_projects(numeric): Capital Projects Fund (dollars)total_all_funds(numeric): Total across the four funds (dollars)
| lea_id | school_year | report_version | fund_code | fund_name | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 34419 | 040103 | 2025 | NA | 3111 | Beginning Fund Balances | 960002.9 | 0.0 | 0.0 | 0.00 | 960002.9 |
| 42589 | 048073 | 2014 | NA | 5999 | Total Revenue And Balances | 65311041.6 | 47507588.0 | 14764472.4 | 43414264.63 | 170997366.7 |
| 22721 | 027058 | 2002 | NA | 3112 | Ending Fund Balances | 581676.4 | 0.0 | 114841.6 | 72501.45 | 769019.4 |
| 40704 | 047060 | 2018 | NA | 9999 | Expenditures (See Part III) | 1558356.6 | 1630871.3 | 0.0 | 141910.00 | 3331137.9 |
| 53471 | 054045 | 2011 | NA | 6710 | Transfer From | 846388.0 | 0.0 | 0.0 | 0.00 | 846388.0 |
| 58129 | 061154 | 2017 | NA | 3112 | Ending Fund Balances | 2781341.3 | 0.0 | 0.0 | 53981.60 | 2835322.9 |
| 38428 | 044084 | 2022 | NA | 5899 | Total Revenue (See Part II) | 2598532.9 | 1780727.4 | 0.0 | 23817.00 | 4403077.3 |
| 79848 | 089089 | 2009 | NA | 9999 | Expenditures (See Part III) | 5677335.9 | 8232450.4 | 0.0 | 1708045.30 | 15617831.6 |
| 6723 | 009080 | 2003 | NA | 5899 | Total Revenue (See Part II) | 5785486.5 | 25815.9 | 0.0 | 914364.40 | 6725666.8 |
| 80883 | 091091 | 2019 | NA | 3111 | Beginning Fund Balances | 1686153.5 | 0.0 | 0.0 | 383156.19 | 2069309.7 |
Restricted fund balances
The restricted portions of fund balances (i.e, dollars committed to specific purposes). Comparing restricted to total balances distinguishes available reserves from obligated funds.
93,229 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: restricted_fund_balances.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)fund_code(numeric): Balance line codefund_name(character): Balance line labelgeneral_fund(numeric): General (Incidental) Fund (dollars)special_revenue(numeric): Special Revenue (Teachers) Fund (dollars)debt_service(numeric): Debt Service Fund (dollars)capital_projects(numeric): Capital Projects Fund (dollars)total_all_funds(numeric): Total across the four funds (dollars)
| lea_id | school_year | report_version | fund_code | fund_name | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 8355 | 013054 | 2006 | NA | 1004 | Bond Proceeds | 0.0 | 0 | 0 | 0 | 0.0 |
| 67155 | 084002 | 2023 | NA | 1001 | Professional Development | 0.0 | 0 | 0 | 0 | 0.0 |
| 30050 | 040100 | 2013 | NA | 1004 | Bond Proceeds | 0.0 | 0 | 0 | 0 | 0.0 |
| 87901 | 108147 | 2011 | NA | 1002 | At Risk | 0.0 | 0 | 0 | 0 | 0.0 |
| 14813 | 020001 | 2006 | NA | 1002 | At Risk | 0.0 | 0 | 0 | 0 | 0.0 |
| 89717 | 112102 | 2003 | NA | 1004 | Bond Proceeds | 0.0 | 0 | 0 | 0 | 0.0 |
| 89999 | 112103 | 2019 | NA | 1003 | Student Scholarships | 253227.0 | 0 | 0 | 0 | 253227.0 |
| 24458 | 034121 | 2015 | NA | 1009 | Other | 0.0 | 0 | 0 | 0 | 0.0 |
| 50295 | 058112 | 2018 | NA | 1009 | Other | 0.0 | 0 | 0 | 0 | 0.0 |
| 53016 | 064074 | 2018 | NA | 1099 | Total | 605529.7 | 0 | 0 | 0 | 605529.7 |
Interfund transfers
Transfers between funds, with the transfer type, originating fund, receiving fund, and amount. Relevant to how LEAs finance capital projects and meet fund-level requirements.
217,939 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: fund_transfers.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)transfer_code(character): Transfer line code (zero-padded, string)transfer_type(character): Transfer descriptiontransfer_from(character): Originating fundtransfer_to(character): Receiving fundamount(numeric): Transfer amount (dollars)
| lea_id | school_year | report_version | transfer_code | transfer_type | transfer_from | transfer_to | amount | |
|---|---|---|---|---|---|---|---|---|
| 28433 | 017122 | 2018 | NA | 003 | Debt Service Balance | Debt Service Fund | Capital Projects Fund | 0.00 |
| 216312 | 115919 | 2016 | NA | 006 | Grant Match | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 27095 | 016096 | 2009 | NA | 009 | Student Activities | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 82406 | 046134 | 2010 | NA | 006 | Grant Match | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 211935 | 114114 | 2022 | NA | 017 | Lease Purchase prior to 01/01/97 | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 142922 | 076083 | 2015 | NA | 002 | Teachers Fund | General (Incidental) Fund | Special Revenue (Teachers) Fund | 1326095.12 |
| 41188 | 024087 | 2014 | NA | 008 | Food Services | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 5962 | 005123 | 2002 | NA | 007 | Energy Conservation Loans | General (Incidental) Fund | Capital Projects Fund | 44549.58 |
| 44169 | 026001 | 2002 | NA | 005 | Area Vocational - Technical Schools | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 152737 | 081097 | 2008 | NA | 011 | Capital Projects Fund Interest | Capital Projects Fund | General (Incidental) Fund | 0.00 |
Per Pupil Building Level Expenditures
Building-level and district-level expenditures per pupil for every school building, from the 2018-19 school year on, on both the September membership basis used for ESSA per-pupil reporting and the ADA basis used for High Needs Fund payments, plus the per-building line-item detail behind those figures.
These tables come from a different DESE report than the ASBR tables above and cover a shorter period, so they carry their own caveats. Join them to each other on lea_id and building_code; building codes are unique within an LEA but not statewide.
Per-pupil expenditures by building
One row per school building per year: current operation expenditures attributed to the building, that building’s share of district-level expenditures, its Average Daily Attendance and September membership, and the resulting per-pupil amounts - each split into federal and state/local dollars. This is the headline building-level table, and the starting point for comparing spending across schools within or between districts. Buildings reported with an ADA or membership at or near zero (a handful of hospital, detention, and early-childhood sites) produce extreme per-pupil rates; the enrollment columns are included so those rows can be identified and filtered.
15,138 rows · 562 LEAs · 2018-19 to 2024-25 school years
NoteColumns and preview
File: building_per_pupil_expenditures.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)building_code(character): DESE building (school) code, 4 digits, string. Unique within an LEA, not statewidebuilding_name(character): Building name as DESE reported it for that year; buildings are occasionally renamed, so the name can change across years for the same codeada(numeric): Average Daily Attendance for the building, subject yearseptember_membership(numeric): September membership for the building (half-day PK and K programs count as 0.50)building_federal(numeric): Federal current operation expenditures attributed to this building (dollars)building_state_local(numeric): State and local current operation expenditures attributed to this building (dollars)building_total(numeric): Total current operation expenditures attributed to this building (dollars)district_federal(numeric): This building’s share of federal district-level current operation expenditures (dollars)district_state_local(numeric): This building’s share of state and local district-level current operation expenditures (dollars)district_total(numeric): This building’s share of total district-level current operation expenditures (dollars)per_ada_building_federal(numeric): Building-level federal expenditures per ADA (dollars)per_ada_building_state_local(numeric): Building-level state and local expenditures per ADA (dollars)per_ada_building_total(numeric): Building-level total expenditures per ADA (dollars)per_ada_district_federal(numeric): District-level federal expenditures per ADA, allocated to this building (dollars)per_ada_district_state_local(numeric): District-level state and local expenditures per ADA, allocated to this building (dollars)per_ada_district_total(numeric): District-level total expenditures per ADA, allocated to this building (dollars)per_ada_total_federal(numeric): Federal expenditures per ADA, building plus district level (dollars)per_ada_total_state_local(numeric): State and local expenditures per ADA, building plus district level (dollars)per_ada_total(numeric): Total expenditures per ADA, building plus district level (dollars)per_membership_building_federal(numeric): Building-level federal expenditures per September membership (dollars)per_membership_building_state_local(numeric): Building-level state and local expenditures per September membership (dollars)per_membership_building_total(numeric): Building-level total expenditures per September membership (dollars)per_membership_district_federal(numeric): District-level federal expenditures per September membership, allocated to this building (dollars)per_membership_district_state_local(numeric): District-level state and local expenditures per September membership, allocated to this building (dollars)per_membership_district_total(numeric): District-level total expenditures per September membership, allocated to this building (dollars)per_membership_total_federal(numeric): Federal expenditures per September membership, building plus district level (dollars)per_membership_total_state_local(numeric): State and local expenditures per September membership, building plus district level (dollars)per_membership_total(numeric): Total expenditures per September membership, building plus district level (dollars)
| lea_id | school_year | report_version | building_code | building_name | ada | september_membership | building_federal | building_state_local | building_total | district_federal | district_state_local | district_total | per_ada_building_federal | per_ada_building_state_local | per_ada_building_total | per_ada_district_federal | per_ada_district_state_local | per_ada_district_total | per_ada_total_federal | per_ada_total_state_local | per_ada_total | per_membership_building_federal | per_membership_building_state_local | per_membership_building_total | per_membership_district_federal | per_membership_district_state_local | per_membership_district_total | per_membership_total_federal | per_membership_total_state_local | per_membership_total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5642 | 048071 | 2022 | Balance | 4090 | MEADOW LANE ELEM. | 507.8708 | 536.00 | 280111.13 | 4811505.9 | 5091617 | 83347.88 | 1635977.2 | 1719325.1 | 551.54 | 9477.65 | 10029.19 | 164.11 | 3217.41 | 3381.52 | 715.65 | 12695.05 | 13410.71 | 522.60 | 8980.26 | 9502.86 | 155.50 | 3048.56 | 3204.06 | 678.10 | 12028.82 | 12706.91 |
| 11902 | 096091 | 2023 | Balance | 1080 | MARQUETTE SR. HIGH | 1890.6747 | 2095.26 | 74038.32 | 18299924.8 | 18373963 | 335945.78 | 4896438.3 | 5232384.1 | 39.16 | 9679.04 | 9718.20 | 177.69 | 2589.78 | 2767.47 | 216.85 | 12268.83 | 12485.67 | 35.34 | 8733.96 | 8769.30 | 160.34 | 2336.91 | 2497.25 | 195.67 | 11070.88 | 11266.55 |
| 8017 | 057003 | 2023 | Balance | 4070 | LINCOLN ELEM. | 402.0534 | 428.04 | 282906.58 | 3931256.3 | 4214163 | 243035.99 | 1207494.4 | 1450530.3 | 703.65 | 9777.95 | 10481.60 | 604.49 | 3003.32 | 3607.81 | 1308.14 | 12781.26 | 14089.41 | 660.93 | 9184.32 | 9845.25 | 567.79 | 2820.98 | 3388.77 | 1228.72 | 12005.30 | 13234.03 |
| 9943 | 083005 | 2021 | Edit | 3030 | CONGRESS MIDDLE | 697.6436 | 708.62 | 123388.95 | 6463649.6 | 6587039 | 37066.91 | 2820647.2 | 2857714.1 | 176.87 | 9264.97 | 9441.84 | 53.13 | 4043.11 | 4096.24 | 230.00 | 13308.08 | 13538.08 | 174.13 | 9121.46 | 9295.59 | 52.31 | 3980.48 | 4032.79 | 226.43 | 13101.94 | 13328.37 |
| 4220 | 039134 | 2019 | Submitted | 4090 | SWEENY ELEMENTARY | 382.2847 | 402.10 | 174253.56 | 2687669.6 | 2861923 | 78926.42 | 794842.9 | 873769.3 | 455.82 | 7030.54 | 7486.37 | 206.46 | 2079.19 | 2285.65 | 662.28 | 9109.74 | 9772.02 | 433.36 | 6684.08 | 7117.44 | 196.29 | 1976.73 | 2173.02 | 629.64 | 8660.81 | 9290.46 |
| 13426 | 103127 | 2024 | Balance | 4040 | RICHLAND ELEM. | 122.2479 | 146.00 | 114210.14 | 1106821.8 | 1221032 | 130419.98 | 521923.8 | 652343.8 | 934.25 | 9053.91 | 9988.16 | 1066.85 | 4269.39 | 5336.24 | 2001.10 | 13323.30 | 15324.40 | 782.26 | 7580.97 | 8363.23 | 893.29 | 3574.82 | 4468.11 | 1675.55 | 11155.79 | 12831.34 |
| 7843 | 055108 | 2021 | Edit | 1050 | MT. VERNON HIGH | 379.7008 | 422.58 | 0.00 | 2977063.1 | 2977063 | 198916.84 | 810301.2 | 1009218.0 | 0.00 | 7840.55 | 7840.55 | 523.88 | 2134.05 | 2657.93 | 523.88 | 9974.60 | 10498.48 | 0.00 | 7044.97 | 7044.97 | 470.72 | 1917.51 | 2388.23 | 470.72 | 8962.48 | 9433.20 |
| 539 | 008106 | 2025 | Edit | 4020 | LINCOLN ELEM. | 249.5082 | 263.00 | 183196.00 | 1935378.4 | 2118574 | 0.00 | 1008114.3 | 1008114.3 | 734.23 | 7756.77 | 8491.00 | 0.00 | 3822.39 | 3822.39 | 734.23 | 11579.16 | 12313.39 | 696.56 | 7358.85 | 8055.42 | 0.00 | 3833.13 | 3833.13 | 696.56 | 11191.99 | 11888.55 |
| 13898 | 107154 | 2023 | Submitted | 1050 | LICKING HIGH | 344.1122 | 375.82 | 189103.57 | 2705951.5 | 2895055 | 216732.28 | 1093119.8 | 1309852.1 | 549.54 | 7863.57 | 8413.11 | 629.83 | 3176.64 | 3806.47 | 1179.37 | 11040.21 | 12219.58 | 503.18 | 7200.13 | 7703.30 | 576.69 | 2908.63 | 3485.32 | 1079.87 | 10108.75 | 11188.62 |
| 7822 | 055106 | 2021 | Edit | 4020 | MARIONVILLE ELEM | 347.3953 | 341.47 | 1391847.99 | 963035.7 | 2354884 | 27910.94 | 744391.6 | 772302.6 | 4006.53 | 2772.16 | 6778.69 | 80.34 | 2142.78 | 2223.12 | 4086.87 | 4914.94 | 9001.81 | 4076.05 | 2820.26 | 6896.31 | 81.74 | 2179.96 | 2261.70 | 4157.79 | 5000.23 | 9158.01 |
Building expenditure worksheet lines
The full worksheet behind the building per-pupil calculation: lines 1-26 of DESE’s building detail report for every building and year, covering included expenditures and each category of deduction (student activities, food service sales, tuition received, transportation fees, capital outlay). Use it to see exactly which dollars were added or subtracted before the per-pupil figures were computed, or to analyze a single deduction category across LEAs.
393,588 rows · 562 LEAs · 2018-19 to 2024-25 school years
NoteColumns and preview
File: building_expenditure_lines.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)building_code(character): DESE building (school) code, 4 digits, string. Unique within an LEA, not statewidebuilding_name(character): Building name as DESE reported it for that year; buildings are occasionally renamed, so the name can change across years for the same codeline_number(numeric): Line number on DESE’s building expenditure worksheet (1-26); the stable key, since DESE edits the wording of the descriptions between yearsline_description(character): Label for the worksheet line, normalized to ASCII with trailing footnote markers removedfederal_expenditures(numeric): Federal expenditures on this worksheet line (dollars); NA on deduction lines, which report in the deduction columns insteadstate_local_expenditures(numeric): State and local expenditures on this worksheet line (dollars); NA on deduction linestotal_expenditures(numeric): Total expenditures on this worksheet line (dollars); NA on deduction linesfederal_deductions(numeric): Federal deductions on this worksheet line (dollars); NA on expenditure linesstate_local_deductions(numeric): State and local deductions on this worksheet line (dollars); NA on expenditure linestotal_deductions(numeric): Total deductions on this worksheet line (dollars); NA on expenditure lines
| lea_id | school_year | report_version | building_code | building_name | line_number | line_description | federal_expenditures | state_local_expenditures | total_expenditures | federal_deductions | state_local_deductions | total_deductions | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 192768 | 050014 | 2020 | Edit | 4020 | VINELAND ELEM. | 4 | Total Included Expenditures - Building-Level | 477569.7 | 4759087 | 5236657 | NA | NA | NA |
| 239897 | 074201 | 2025 | NA | 4020 | EUGENE FIELD ELEM. | 21 | Part II, Line 5842 Transportation From Other LEAs for Students with Disabilities - District-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
| 334643 | 096111 | 2025 | Balance | 5020 | LEWIS AND CLARK ELEM. | 23 | Total Deductions - Building-Level | NA | NA | NA | 0.00 | 380.00 | 380.00 |
| 136706 | 047062 | 2025 | Balance | 3000 | ARCADIA VALLEY MIDDLE | 24 | Total Deductions - District-Level | NA | NA | NA | 0.00 | 47452.94 | 47452.94 |
| 340593 | 097122 | 2021 | NA | 4020 | HARDEMAN ELEM. | 19 | Part II, Line 5821 and 5831 Area Voc/Contracted Ed Fees - Building-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
| 224790 | 066107 | 2022 | Submitted | 1050 | IBERIA HIGH | 20 | Part II, Line 5841 Transportation From Other LEAs For Non-Disabled Students - District-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
| 64759 | 023101 | 2025 | Balance | 4040 | BLACK HAWK ELEM. | 19 | Part II, Line 5821 and 5831 Area Voc/Contracted Ed Fees - Building-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
| 238880 | 074195 | 2024 | NA | 4020 | JEFFERSON ELEM. | 18 | Part II, Line 5811 and 5812 Tuition From Other Districts - Building-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
| 311010 | 096091 | 2025 | Balance | 3000 | ROCKWOOD VALLEY MIDDLE | 24 | Total Deductions - District-Level | NA | NA | NA | 1256.88 | 466809.50 | 468066.38 |
| 377357 | 115115 | 2020 | Submitted | 4360 | CLAY ELEM. | 19 | Part II, Line 5821 and 5831 Area Voc/Contracted Ed Fees - Building-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 |
District per-pupil summary
One row per LEA and year: district-wide totals for the building expenditure report - total ADA, total September membership, total federal and state/local dollars, and DESE’s district per-pupil rates. Provides the district denominator for building-level comparisons without having to aggregate the building table.
3,882 rows · 562 LEAs · 2018-19 to 2024-25 school years
NoteColumns and preview
File: district_per_pupil_summary.parquet
lea_id(character): Missouri county-district code (6 digits, zero-padded, string)school_year(numeric): Spring year of the school year (2027 = FY 2026-27), numericreport_version(character): DESE’s version indicator for the filing this row came from, as displayed at capture time (a number for ASBR filings; Balance, Edit, or Submitted for the building expenditure report; NA where the capture predates version tracking, which began 2026-08-05)total_september_membership(numeric): LEA-wide September membership across all buildingstotal_ada(numeric): LEA-wide Average Daily Attendance across all buildingstotal_federal_expenditures(numeric): LEA-wide federal current operation expenditures (dollars)total_state_local_expenditures(numeric): LEA-wide state and local current operation expenditures (dollars)total_expenditures(numeric): LEA-wide total current operation expenditures (dollars). DERIVED as federal + state/local: DESE reports the two components in this section but no combined figure.per_membership_federal(numeric): LEA-wide federal expenditures per September membership (dollars)per_membership_state_local(numeric): LEA-wide state and local expenditures per September membership (dollars)per_membership_total(numeric): DESE’s LEA-wide total expenditures per September membership (dollars)per_ada_total(numeric): DESE’s LEA-wide total expenditures per ADA (dollars). This is the ADA-weighted mean of the per-building rates, so it differs slightly from total_expenditures / total_ada.
| lea_id | school_year | report_version | total_september_membership | total_ada | total_federal_expenditures | total_state_local_expenditures | total_expenditures | per_membership_federal | per_membership_state_local | per_membership_total | per_ada_total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1566 | 048077 | 2024 | Submitted | 14032.53 | 12863.2796 | 28391875.90 | 145446872.8 | 173838748.8 | 2023.29 | 10364.98 | 12388.27 | 13514.34 |
| 840 | 028101 | 2019 | Edit | 899.86 | 870.0488 | 597266.99 | 7525758.5 | 8123025.5 | 663.73 | 8363.25 | 9026.99 | 9336.29 |
| 251 | 009080 | 2025 | NA | 860.81 | 783.3806 | 888169.33 | 9650590.5 | 10538759.8 | 1031.78 | 11211.06 | 12242.84 | 13452.92 |
| 85 | 005120 | 2019 | NA | 384.00 | 403.3036 | 224628.40 | 3410318.1 | 3634946.5 | 584.97 | 8881.04 | 9466.01 | 9012.93 |
| 1248 | 040104 | 2021 | Edit | 68.00 | 65.6191 | 120105.73 | 879634.1 | 999739.8 | 1766.26 | 12935.79 | 14702.06 | 15235.50 |
| 209 | 008106 | 2024 | Balance | 502.71 | 467.6695 | 260776.84 | 5287392.5 | 5548169.3 | 518.74 | 10517.78 | 11036.52 | 11764.40 |
| 2590 | 078003 | 2019 | Submitted | 156.00 | 150.7461 | 85553.79 | 1761288.4 | 1846842.2 | 548.42 | 11290.31 | 11838.73 | 12251.34 |
| 3513 | 106001 | 2022 | Edit | 187.00 | 175.1876 | 74229.90 | 2070132.0 | 2144361.9 | 396.95 | 11070.22 | 11467.18 | 12240.37 |
| 3615 | 108143 | 2019 | Edit | 168.00 | 161.8902 | 65220.31 | 2024760.1 | 2089980.4 | 388.22 | 12052.14 | 12440.36 | 12909.86 |
| 467 | 016092 | 2024 | Balance | 219.00 | 190.3713 | 188024.21 | 2874263.5 | 3062287.7 | 858.56 | 13124.49 | 13983.05 | 16085.87 |