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.
1,506,062 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(character): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 1331364 | 102085 | 2016 | 3 | 5324 | Educational Screening Prog/PAT | 9313.72 | 0.00 | NA | NA | 9313.72 |
| 399258 | 034122 | 2018 | 5 | 5447 | Special Milk Program | 0.00 | NA | NA | NA | 0.00 |
| 1455010 | 112103 | 2014 | 2 | 5211 | Fines, Escheats, Etc. | NA | 17857.74 | NA | NA | 17857.74 |
| 895847 | 068074 | 2002 | 7 | 5211 | Fines, Escheats, Etc. | NA | 6329.78 | NA | NA | 6329.78 |
| 920060 | 070093 | 2021 | 10 | 5411 | Impact Aid (P.L. 81-874) | 0.00 | 0.00 | NA | 0.00 | 0.00 |
| 1370616 | 105124 | 2023 | 4 | 5191 | Rentals | 0.00 | NA | NA | 0.00 | 0.00 |
| 1273309 | 097116 | 2004 | 5 | 5418 | Reserve Officer Training Corps (ROTC) | 0.00 | 0.00 | NA | 0.00 | 0.00 |
| 402441 | 034124 | 2022 | 13 | 5437 | IDEA Grants | 1004.14 | 0.00 | NA | 0.00 | 1004.14 |
| 1164368 | 091095 | 2003 | 4 | 5446 | School Breakfast Program | 10564.78 | NA | NA | NA | 10564.78 |
| 1315365 | 100063 | 2021 | 6 | 5332 | Career Education | 22367.43 | 317728.24 | NA | 98896.27 | 438991.94 |
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.
1,263,127 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 135126 | 014129 | 2006 | 4 | 2320 | Executive Administration | 291096.5 | 110033.4 | NA | 21263.58 | 422393.5 |
| 173829 | 018047 | 2025 | 5 | 5111 | Principal - Bonded Indebtedness | NA | NA | 0 | NA | 0.0 |
| 490545 | 047065 | 2021 | 3 | 2139 | Other Health Services | 754.0 | 0.0 | NA | 0.00 | 754.0 |
| 969675 | 091092 | 2021 | 6 | 2223 | Audiovisual Services | 0.0 | 0.0 | NA | 0.00 | 0.0 |
| 1102773 | 100065 | 2025 | 6 | 2525 | Financial Accounting Services | 3125.0 | 0.0 | NA | 0.00 | 3125.0 |
| 30655 | 005121 | 2018 | 3 | 2558 | Non-Allowable Transportation Expenditure | 0.0 | 0.0 | NA | 26413.00 | 26413.0 |
| 914019 | 084005 | 2020 | 10 | 2623 | Evaluation Services | 0.0 | 0.0 | NA | 0.00 | 0.0 |
| 426603 | 042111 | 2022 | 9 | 1942 | Supplemental Education Services | 0.0 | 0.0 | NA | 0.00 | 0.0 |
| 861556 | 079078 | 2021 | 18 | 2643 | Staff Accounting Services | 0.0 | 0.0 | NA | 0.00 | 0.0 |
| 1043467 | 096106 | 2023 | 6 | 5241 | Discount on Bonds Sold - Interest Adjustment | NA | NA | 0 | 0.00 | 0.0 |
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.
1,276,285 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1252840 | 115911 | 2023 | 14 | 2123 | Appraisal Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
| 693208 | 059114 | 2025 | 1 | 3913 | Service-Learning | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
| 166740 | 017124 | 2008 | 3 | 2558 | Non-Allowable Transportation Expenditure | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
| 442209 | 042121 | 2019 | 4 | 4011 | Facilities Acq.and Constr.-Service Area Direction | NA | NA | NA | NA | NA | 0.0 | NA | 0.0 |
| 854461 | 078003 | 2022 | 4 | 2125 | Record Maintenance Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
| 2973 | 001091 | 2014 | 2 | 2554 | District Operated K-12 Disabled Trans. Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
| 941447 | 086100 | 2013 | 1 | 9999 | Grand Total | 2843568 | 979345.8 | 1108436.64 | 472139.79 | 1282517.19 | 800486.7 | 200179.4 | 7686673.2 |
| 1021091 | 096088 | 2019 | 8 | 2544 | Care and Upkeep of Equipment Services | 0 | 139732.1 | 38967.41 | 20951.84 | 4434.96 | 0.0 | NA | 204086.4 |
| 543293 | 048914 | 2019 | 7 | 2225 | Instruction-Related Technology | 0 | 0.0 | 0.00 | 425.00 | 37933.00 | 0.0 | NA | 38358.0 |
| 319737 | 033090 | 2020 | 7 | 2662 | Systems Analysis Services | 0 | 0.0 | 0.00 | 0.00 | 0.00 | 0.0 | NA | 0.0 |
Expenditures by object and fund
Total expenditures by object category and fund: what LEAs spend on personnel, services, supplies, and capital, regardless of purpose.
823,712 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 90302 | 014130 | 2012 | 7 | 6620 | Interest (Exclude Debt Service Fund) | 0.00 | 0 | NA | 0 | 0.00 |
| 703129 | 097129 | 2022 | 11 | 6337 | Technology-Related Repairs and Maintenance | 3200.00 | NA | NA | NA | 3200.00 |
| 396128 | 051153 | 2020 | 5 | 6362 | Advertising | 88.90 | NA | NA | NA | 88.90 |
| 671187 | 096095 | 2024 | 6 | 6531 | Improvements Other than Buildings | NA | NA | NA | 2106702 | 2106702.44 |
| 340738 | 048901 | 2018 | 10 | 6343 | Travel | 21314.14 | NA | NA | NA | 21314.14 |
| 369530 | 049137 | 2024 | 8 | 6332 | Repairs and Maintenance | 23783.17 | NA | NA | NA | 23783.17 |
| 375979 | 050001 | 2008 | 10 | 6330 | Property Services | 1002877.48 | NA | NA | NA | 1002877.48 |
| 29001 | 006101 | 2013 | 3 | 6352 | Liability Insurance | 7322.00 | NA | NA | NA | 7322.00 |
| 338633 | 048080 | 2005 | 4 | 6359 | Judgments Against LEA | 0.00 | 0 | NA | NA | 0.00 |
| 198642 | 031121 | 2020 | 7 | 6471 | Food Supplies - Exclude Non-Food Supplies | 99602.72 | NA | NA | NA | 99602.72 |
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.
45,652 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 5599 | 016090 | 2021 | 6 | 33200 | CTE Base and Performance Grant | 19966.94 | 0.00 | 6439.06 | 0.00 | 0.00 | 0 | 0 | 26406.00 |
| 5210 | 015001 | 2024 | 12 | 33203 | CTE Program Improvement Grant-Business, Marketing and IT | 0.00 | 0.00 | 0.00 | 0.00 | 34.84 | 0 | 0 | 34.84 |
| 5152 | 015001 | 2020 | 10 | 46100 | Title IV.A Student Support and Academic Enrichment | 0.00 | 0.00 | 0.00 | 0.00 | 1883.77 | 0 | 0 | 1883.77 |
| 36948 | 094086 | 2024 | NA | 42207 | ARP - Immediate Response Services Grant | 0.00 | 0.00 | 0.00 | 6895.00 | 0.00 | 0 | 0 | 6895.00 |
| 18684 | 048073 | 2022 | 7 | 40001 | School Wide Pool | 12889492.71 | 742559.51 | 4342245.19 | 2549.85 | 32775.00 | 0 | 0 | 18009622.26 |
| 14225 | 039134 | 2024 | 7 | 44500 | School Lunch Program | 0.00 | 615402.36 | 304540.74 | 0.00 | 0.00 | 0 | 0 | 919943.10 |
| 20519 | 049142 | 2019 | 2 | 46200 | Title III LEP | 77299.64 | 30841.35 | 32599.31 | 36621.22 | 20412.95 | 0 | 0 | 197774.47 |
| 22961 | 054037 | 2021 | 21 | 44200 | IDEA - 611 ECSE Portion | 4875.00 | 2950.00 | 1550.00 | 4210.00 | 0.00 | 0 | 0 | 13585.00 |
| 43147 | 109002 | 2020 | 12 | 43703 | Special Education High Need Fund - Federal | 0.00 | 14848.67 | 5410.44 | 0.00 | 0.00 | 0 | 0 | 20259.11 |
| 24765 | 058106 | 2025 | 5 | 44201 | IDEA - 619 Preschool Grant | 210.00 | 0.00 | 33.59 | 0.00 | 0.00 | 0 | 0 | 243.59 |
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.
105,283 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 84634 | 096089 | 2007 | 4 | 3412 | Restr Fund Balances | 343924.7 | 0.00 | 0.0 | 418082.86 | 762007.57 |
| 9251 | 012110 | 2007 | 8 | 5899 | Total Revenue (See Part II) | 3610636.1 | 4398170.24 | 93063.5 | 19667.93 | 8121537.78 |
| 47342 | 049140 | 2013 | 2 | 5510 | Transfer To | 0.0 | 0.00 | 0.0 | 40628.81 | 40628.81 |
| 48806 | 050006 | 2004 | 4 | 5510 | Transfer To | 0.0 | 3085.26 | 0.0 | 200000.00 | 203085.26 |
| 53789 | 055105 | 2003 | 5 | 5999 | Total Revenue And Balances | 5848226.0 | 28090.92 | 333142.7 | 852867.68 | 7062327.25 |
| 55718 | 057004 | 2004 | 8 | 5510 | Transfer To | 0.0 | 1950854.33 | 0.0 | 549636.96 | 2500491.29 |
| 43742 | 048901 | 2016 | 3 | 5510 | Transfer To | 0.0 | 0.00 | 0.0 | 162326.00 | 162326.00 |
| 45198 | 048914 | 2023 | 15 | 5510 | Transfer To | 0.0 | 0.00 | 0.0 | 1763013.71 | 1763013.71 |
| 41428 | 048066 | 2013 | 5 | 5899 | Total Revenue (See Part II) | 21552304.5 | 28870769.84 | 11204621.1 | 283679.41 | 61911374.91 |
| 44336 | 048907 | 2010 | 5 | 9999 | Expenditures (See Part III) | 1301148.1 | 1012830.62 | 0.0 | 165491.79 | 2479470.56 |
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.
93,236 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(integer): 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 | |
|---|---|---|---|---|---|---|---|---|---|---|
| 31965 | 042113 | 2019 | 2 | 1006 | Sinking Fund | 0.00 | 0 | 0 | 0 | 0.00 |
| 3626 | 006104 | 2009 | 3 | 1099 | Total | 0.00 | 0 | 0 | 0 | 0.00 |
| 35931 | 047060 | 2003 | 2 | 1005 | Escrow Amt for Crossover Refunding of Bonded Debt | 0.00 | 0 | 0 | 0 | 0.00 |
| 85217 | 106002 | 2016 | 3 | 1001 | Professional Development | 2305.51 | 0 | 0 | 0 | 2305.51 |
| 6112 | 009080 | 2025 | 5 | 1009 | Other | 0.00 | 0 | 0 | 0 | 0.00 |
| 48756 | 056017 | 2017 | 2 | 1005 | Escrow Amt for Crossover Refunding of Bonded Debt | 0.00 | 0 | 0 | 0 | 0.00 |
| 33146 | 043002 | 2018 | 3 | 1004 | Bond Proceeds | 0.00 | 0 | 0 | 0 | 0.00 |
| 34491 | 045078 | 2016 | 9 | 1003 | Student Scholarships | 0.00 | 0 | 0 | 0 | 0.00 |
| 91203 | 115115 | 2021 | 13 | 1003 | Student Scholarships | 0.00 | 0 | 0 | 0 | 0.00 |
| 18945 | 026001 | 2005 | 7 | 1005 | Escrow Amt for Crossover Refunding of Bonded Debt | 0.00 | 0 | 3021289 | 0 | 3021289.33 |
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.
217,956 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 | |
|---|---|---|---|---|---|---|---|---|
| 144723 | 077104 | 2003 | 4 | 050 | Other - QZAB | Capital Projects Fund | Debt Service Fund | 0.00 |
| 13227 | 009078 | 2011 | 5 | 002 | Teachers Fund | General (Incidental) Fund | Special Revenue (Teachers) Fund | 4498.69 |
| 31859 | 019144 | 2009 | 6 | 009 | Student Activities | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 209103 | 112099 | 2019 | 4 | 015 | FY06 Designated Levy or 5%xSATxWADA (Debt Service) | General (Incidental) Fund | Debt Service Fund | 0.00 |
| 157174 | 084003 | 2012 | 7 | 014 | Capital Projects Unrestricted Funds | Capital Projects Fund | General (Incidental) Fund | 0.00 |
| 74934 | 042117 | 2014 | 1 | 009 | Student Activities | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 112138 | 055106 | 2025 | 3 | 015 | FY06 Designated Levy or 5%xSATxWADA (Debt Service) | General (Incidental) Fund | Debt Service Fund | 0.00 |
| 120162 | 061154 | 2007 | 3 | 007 | DNR Energy Conservation Loans | General (Incidental) Fund | Capital Projects Fund | 14047.00 |
| 148137 | 078013 | 2018 | 8 | 005 | Area Career Center | General (Incidental) Fund | Capital Projects Fund | 0.00 |
| 176149 | 096091 | 2020 | 4 | 018 | Guaranteed Energy Performance Savings Contract | General (Incidental) Fund | Capital Projects Fund | 0.00 |
The last three tables come from the end of the same report: spending on individual grant programs, two memo lines, and the Statement of Indebtedness. DESE began printing the program detail in the 2018-19 school year — the section is on earlier reports but carries no rows — while the memo lines and the debt statement run the full period.
Expenditures by grant or program
Expenditures on individual state and federal grants and programs, one row per DESE project code per LEA and year, split across the four funds. This is the ASBR’s own program-level summary (Special Education, Career Ladder, CTE, Title I and its sub-programs, IDEA, school nutrition, the pandemic-era ESSER funds, and others) and it is finer than the project codes carried in the expenditure tables. An LEA with no reportable programs files the section empty, so a missing LEA-year here means nothing was reported, not that data are missing.
45,652 rows · 562 LEAs · 2018-19 to 2024-25 school years
NoteColumns and preview
File: grant_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)project_code(character): State/federal project code (5 digits, zero-padded, string)project_name(character): Label for the project code as printed on the reportgeneral_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 | project_code | project_name | general_fund | special_revenue | debt_service | capital_projects | total_all_funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| 11722 | 033091 | 2023 | 18 | 12210 | Special Education* | 76363.37 | 19051.91 | 0 | 0.0 | 95415.28 |
| 9170 | 025001 | 2022 | 9 | 44100 | IDEA Entitlement Funds, Part B IDEA | 0.00 | 376980.22 | 0 | 0.0 | 376980.22 |
| 24817 | 058107 | 2025 | 7 | 12810 | Early Childhood Special Education (paid with state or local funds) | 374.00 | 0.00 | 0 | 0.0 | 374.00 |
| 12158 | 035092 | 2023 | 4 | 44200 | IDEA - 611 ECSE Portion | 0.00 | 21634.00 | 0 | 0.0 | 21634.00 |
| 7250 | 019151 | 2024 | 8 | 33202 | CTE Program improvement Grant-Agriculture | 9067.81 | 0.00 | 0 | 0.0 | 9067.81 |
| 14682 | 039141 | 2021 | 15 | 42702 | Perkins - Pathways for Teachers Grant | 4820.00 | 8000.00 | 0 | 0.0 | 12820.00 |
| 725 | 004109 | 2019 | 5 | 44100 | IDEA Entitlement Funds, Part B IDEA | 11179.06 | 109241.11 | 0 | 0.0 | 120420.17 |
| 36124 | 092090 | 2025 | 5 | 13207 | CTE Program Improvement Grant-Technology and Engineering Local Match | 60032.12 | 0.00 | 0 | 0.0 | 60032.12 |
| 32525 | 082101 | 2024 | 6 | 38400 | School Safety Grant | 0.00 | 0.00 | 0 | 53266.1 | 53266.10 |
| 5927 | 016096 | 2023 | 4 | 46500 | Title II.A | 113714.48 | 288045.19 | 0 | 0.0 | 401759.67 |
Building project and at-risk memo lines
The memo lines DESE prints beneath the program expenditures: expenditures on building projects funded by bond proceeds (line 8010) and by impact aid (line 8011), plus - through school year 2015 only - total expenditures for free and reduced-price lunch and at-risk programs (line 8015, dropped from the report thereafter). Each is a single total with no fund split.
33,925 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: building_project_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)fund_code(character): Memo line code: 8010 (building projects funded by bond proceeds), 8011 (building projects funded by impact aid), or 8015 (free and reduced-price lunch and at-risk expenditures, printed only through school year 2015)name(character): Memo line label as printed; DESE truncates it to 50 characters and rewords it between years, so join on fund_codetotal(numeric): Total reported on this memo line (dollars)
| lea_id | school_year | report_version | fund_code | name | total | |
|---|---|---|---|---|---|---|
| 20144 | 068073 | 2009 | 4 | 8010 | Expenditures for Building Project(s) (Funded by Bond Issue Proceeds) | 0 |
| 6355 | 023101 | 2025 | 3 | 8010 | Exp. for Building Project(s) (Funded by Bond Proce | 0 |
| 25474 | 088081 | 2008 | 2 | 8011 | Expenditures for Building Project(s) (Funded by Impact Aid Proceeds) | 0 |
| 26847 | 093124 | 2023 | 3 | 8011 | Exp. for Building Project(s) (Funded by Impact Aid | 0 |
| 29017 | 097129 | 2010 | 8 | 8010 | Expenditures for Building Project(s) (Funded by Bond Issue Proceeds) | 0 |
| 31911 | 108143 | 2010 | 2 | 8010 | Expenditures for Building Project(s) (Funded by Bond Issue Proceeds) | 0 |
| 26019 | 090078 | 2013 | 2 | 8015 | Total Expenditures Free & Reduced Lunch/At Risk | 0 |
| 1424 | 007121 | 2024 | 7 | 8011 | Exp. for Building Project(s) (Funded by Impact Aid | 0 |
| 17982 | 057004 | 2011 | 4 | 8015 | Total Expenditures Free & Reduced Lunch/At Risk | 0 |
| 18841 | 061157 | 2008 | 4 | 8015 | Total Expenditures Free & Reduced Lunch/At Risk | 0 |
Statement of indebtedness
The Statement of Indebtedness, with the report’s nine tables unified into one long table. Every row is either a summary line or a single debt instrument, distinguished by level: class_total gives DESE’s total for one of the eight debt classes (general obligation bonds, lease purchases, energy loans, guaranteed energy cost savings contracts, other debt, tax anticipation notes, advance funding, revenue bonds) and is printed for every LEA and year even when the class is empty, so filtering to it yields a complete panel; subtotal is the long-term debt line and total is Total All Debt; level == "issue" gives the individual bond issues, leases, and notes an LEA itemized beneath a class, with whatever descriptors that class’s form collects (type of issue, series, vendor, term, begin/payoff/refinance dates, original principal). Every row carries the five standard flows - balance at the beginning of the year (8001), amounts borrowed (8002) and repaid (8003), ending balance (8004), and interest paid (8005). Itemization is voluntary in practice: where an LEA listed its issues they sum exactly to the class total, but many LEAs report only the class total.
173,027 rows · 587 LEAs · 2001-02 to 2024-25 school years
NoteColumns and preview
File: debt.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)debt_class(character): Debt class: go_bond, lease_purchase, energy_loan, energy_savings_contract, other_debt, tan (tax anticipation note), advance_funding, or revenue_bond. NA on the subtotal and total rows, which span classeslevel(character): What the row is: class_total (DESE’s total for one debt class, printed for every LEA and year), subtotal (long-term debt: the first five classes), total (Total All Debt), or issue (one debt instrument the LEA itemized). Filter to class_total for a complete LEA-year panel; note that class_total, subtotal, and total rows double-count each other and the issue rowsissue_type(character): Type of this instrument, as the class’s form defines it: New Issue or Refunding Issue for general obligation and revenue bonds, type of lease purchase for leases, method of financing for energy savings contracts. NA for classes whose form has no such column. Free text, truncated by DESE to 10 characters in the lease purchase tableissue_label(character): The instrument’s identifying label, as the class’s form defines it: type of project for energy loans, description for other debt, type of revenue generating facility for revenue bonds. NA for general obligation bonds (whose only label is the series, in issue_series), and for tax anticipation notes and advance funding, whose forms carry no such column in the exportissue_series(character): Bond series as the LEA reported it (e.g. ‘2012’, ‘2025A’, ‘2023, 4 others’). Collected for general obligation bonds and revenue bonds - the two classes whose form prints a series column beside the type of issue; NA for every other classvendor(character): Vendor name. Collected only for guaranteed energy cost savings contracts; NA for every other classterm_length(numeric): Length of term as the LEA reported it, in years (a small number of LEAs enter months instead). NA for classes whose form has no term columnbegin_date(Date): Date the debt beganpayoff_date(Date): Date the debt was paid off. Collected only for tax anticipation notesrefinance_date(Date): Date the debt was refinanced. Collected for lease purchases, other debt, advance funding, and revenue bondsoriginal_principal(numeric): Original principal of the instrument (dollars). Not collected for general obligation or revenue bondsbalance_begin_8001(numeric): Line 8001: balance at the beginning of the year (dollars)borrowed_8002(numeric): Line 8002: amount borrowed during the year (dollars)repaid_8003(numeric): Line 8003: amount repaid during the year (dollars)balance_end_8004(numeric): Line 8004: balance at the end of the year (dollars)interest_paid_8005(numeric): Line 8005: interest paid during the year (dollars)refunding_borrowed_8002(numeric): Portion of line 8002 that is refunding bonds (dollars). A class-level figure DESE prints once for general obligation bonds, so it appears only on the go_bond class_total rowescrow_repaid_8003(numeric): Portion of line 8003 repaid from a not-for-profit corporation escrow account (dollars). A class-level figure DESE prints once for lease purchases, so it appears only on the lease_purchase class_total row
| lea_id | school_year | report_version | debt_class | level | issue_type | issue_label | issue_series | vendor | term_length | begin_date | payoff_date | refinance_date | original_principal | balance_begin_8001 | borrowed_8002 | repaid_8003 | balance_end_8004 | interest_paid_8005 | refunding_borrowed_8002 | escrow_repaid_8003 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 165569 | 111086 | 2015 | 8 | lease_purchase | issue | Safe Room | NA | NA | NA | 10 | 2015-03-01 | NA | NA | 950000 | 0.00 | 950000 | 87000.00 | 863000.00 | 15780.56 | NA | NA |
| 136793 | 094086 | 2006 | 6 | lease_purchase | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
| 111692 | 075087 | 2002 | 4 | go_bond | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | 0 | NA |
| 100405 | 066105 | 2002 | 3 | energy_savings_contract | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
| 147722 | 097127 | 2015 | 2 | advance_funding | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
| 103880 | 069106 | 2022 | 8 | lease_purchase | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
| 64874 | 046137 | 2025 | 4 | advance_funding | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
| 159430 | 106006 | 2003 | 4 | other_debt | issue | NA | SCHOOL BUS | NA | NA | 6 | 2002-03-14 | NA | NA | 48000 | 47500.00 | 0 | 8265.58 | 39234.42 | 789.07 | NA | NA |
| 168542 | 114115 | 2005 | 7 | other_debt | issue | NA | BUS | NA | NA | 5 | 2000-07-20 | NA | NA | 53730 | 11352.18 | 0 | 11352.18 | 0.00 | 681.13 | NA | NA |
| 113215 | 077101 | 2016 | 5 | energy_savings_contract | class_total | NA | NA | NA | NA | NA | NA | NA | NA | NA | 0.00 | 0 | 0.00 | 0.00 | 0.00 | NA | NA |
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.
15,142 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)school_id(character)school_name(character)ada(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)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 code
| lea_id | school_year | report_version | school_id | school_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 | building_code | building_name | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 45 | 001092 | 2020 | Balance | 1050 | ADAIR CO. HIGH | 74.4820 | 78.00 | 69540.48 | 759362.9 | 828903.3 | 12380.28 | 288846.2 | 301226.5 | 933.65 | 10195.25 | 11128.91 | 166.22 | 3878.07 | 4044.29 | 1099.87 | 14073.32 | 15173.19 | 891.54 | 9735.42 | 10626.97 | 158.72 | 3703.16 | 3861.88 | 1050.27 | 13438.58 | 14488.84 | NA | NA |
| 4607 | 039141 | 2024 | Balance | NA | NA | 1110.2370 | 1226.40 | 970531.92 | 11515462.9 | 12485994.8 | 813262.20 | 4174306.4 | 4987568.6 | 874.17 | 10372.08 | 11246.24 | 732.51 | 3759.83 | 4492.35 | 1606.68 | 14131.91 | 15738.59 | 791.37 | 9389.65 | 10181.01 | 663.13 | 3403.71 | 4066.84 | 1454.50 | 12793.35 | 14247.85 | 1095 | PARKVIEW HIGH |
| 4556 | 039141 | 2023 | Balance | NA | NA | 1699.6830 | 1845.00 | 1053596.18 | 14225192.7 | 15278788.9 | 1237324.88 | 5937186.8 | 7174511.7 | 619.88 | 8369.32 | 8989.20 | 727.97 | 3493.11 | 4221.09 | 1347.85 | 11862.44 | 13210.29 | 571.05 | 7710.13 | 8281.19 | 670.64 | 3217.99 | 3888.62 | 1241.69 | 10928.12 | 12169.81 | 1085 | KICKAPOO HIGH |
| 10265 | 085048 | 2025 | Balance | NA | NA | 188.4902 | 196.50 | 76418.59 | 1517279.2 | 1593697.8 | 67648.38 | 623710.7 | 691359.1 | 405.42 | 8049.65 | 8455.07 | 358.90 | 3308.98 | 3667.88 | 764.32 | 11358.63 | 12122.95 | 388.90 | 7721.52 | 8110.42 | 344.27 | 3174.10 | 3518.37 | 733.17 | 10895.62 | 11628.79 | 3000 | DIXON MIDDLE |
| 13740 | 106003 | 2024 | Balance | NA | NA | 339.3892 | 363.00 | 586764.64 | 2912967.6 | 3499732.2 | 449511.96 | 987386.3 | 1436898.2 | 1728.88 | 8582.97 | 10311.85 | 1324.47 | 2909.30 | 4233.78 | 3053.36 | 11492.27 | 14545.63 | 1616.43 | 8024.70 | 9641.14 | 1238.32 | 2720.07 | 3958.40 | 2854.76 | 10744.78 | 13599.53 | 1050 | FORSYTH HIGH |
| 2576 | 024087 | 2024 | Edit | 4030 | Eagle Heights Elementary | 456.7944 | 459.58 | 112211.18 | 3818750.0 | 3930961.1 | 25566.22 | 1635274.8 | 1660841.0 | 245.65 | 8359.89 | 8605.54 | 55.97 | 3579.89 | 3635.86 | 301.62 | 11939.78 | 12241.40 | 244.16 | 8309.22 | 8553.38 | 55.63 | 3558.19 | 3613.82 | 299.79 | 11867.41 | 12167.20 | NA | NA |
| 10455 | 089088 | 2019 | Submitted | NA | NA | 114.0668 | 120.00 | 0.00 | 847248.8 | 847248.8 | 0.00 | 373033.7 | 373033.7 | 0.00 | 7427.65 | 7427.65 | 0.00 | 3270.31 | 3270.31 | 0.00 | 10697.96 | 10697.96 | 0.00 | 7060.41 | 7060.41 | 0.00 | 3108.61 | 3108.61 | 0.00 | 10169.02 | 10169.02 | 4020 | HARDIN-CENTRAL ELEM. |
| 13697 | 105125 | 2024 | Balance | NA | NA | 32.1312 | 42.00 | 77487.00 | 515501.1 | 592988.1 | 0.00 | 283453.7 | 283453.7 | 2411.58 | 16043.63 | 18455.21 | 0.00 | 8821.76 | 8821.76 | 2411.58 | 24865.39 | 27276.97 | 1844.93 | 12273.84 | 14118.76 | 0.00 | 6748.90 | 6748.90 | 1844.93 | 19022.73 | 20867.66 | 4020 | NEWTOWN-HARRIS ELEM. |
| 10410 | 088081 | 2024 | Submitted | NA | NA | 421.9466 | 449.99 | 1720007.90 | 2452417.3 | 4172425.2 | 158545.09 | 1579287.0 | 1737832.1 | 4076.36 | 5812.15 | 9888.51 | 375.75 | 3742.86 | 4118.61 | 4452.11 | 9555.01 | 14007.12 | 3822.32 | 5449.94 | 9272.26 | 352.33 | 3509.60 | 3861.93 | 4174.65 | 8959.54 | 13134.20 | 3000 | MOBERLY MIDDLE |
| 11768 | 096090 | 2023 | Balance | NA | NA | 331.5542 | 350.00 | 0.00 | 3276401.5 | 3276401.5 | 122995.11 | 1478724.8 | 1601719.9 | 0.00 | 9881.95 | 9881.95 | 370.97 | 4459.98 | 4830.94 | 370.97 | 14341.93 | 14712.89 | 0.00 | 9361.15 | 9361.15 | 351.41 | 4224.93 | 4576.34 | 351.41 | 13586.08 | 13937.49 | 6020 | ROSE ACRES ELEM. |
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.
393,692 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)school_id(character)school_name(character)line_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 linesbuilding_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 code
| lea_id | school_year | report_version | school_id | school_name | line_number | line_description | federal_expenditures | state_local_expenditures | total_expenditures | federal_deductions | state_local_deductions | total_deductions | building_code | building_name | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 59059 | 022088 | 2023 | Balance | 4020 | CHADWICK ELEMENTARY | 13 | Part II, Line 5165 Food Service Non-Program - District-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 | NA | NA |
| 379320 | 115115 | 2021 | Submitted | NA | NA | 6 | Part III-B, Line 2999 Object 6500 Capital Outlay - Building-Level | NA | NA | NA | 316.94 | 5584.46 | 5901.40 | 4400 | COLE ELEM. |
| 48449 | 018047 | 2022 | Balance | 1050 | EAST CARTER CO. R-II HIGH | 11 | Part II, Line 5151 Food Service Program Sales to Pupils - District-Level | NA | NA | NA | 0.00 | 754.95 | 754.95 | NA | NA |
| 114113 | 039141 | 2019 | Edit | NA | NA | 25 | Total Current Operation Expenditures (line 4 minus 23) - Building-Level | 65743.48 | 1276004 | 1341747 | NA | NA | NA | 4510 | PLEASANT VIEW ELEM. |
| 112593 | 039139 | 2021 | Balance | NA | NA | 13 | Part II, Line 5165 Food Service Non-Program - District-Level | NA | NA | NA | 0.00 | 3507.81 | 3507.81 | 3050 | LOGAN-ROGERSVILLE MIDDLE |
| 168274 | 048904 | 2020 | Submitted | NA | NA | 2 | Part III-B, Line 2999 Total Instruction & Support - District-Level | 0.00 | 1370932 | 1370932 | NA | NA | NA | 1935 | HOGAN PREPARATORY ACADEMY |
| 350625 | 103130 | 2025 | Balance | NA | NA | 15 | Part II, Line 5174 Student Activities - District-Level | NA | NA | NA | 0.00 | 0.00 | 0.00 | 1080 | MINGO PUXICO TECHNICAL HIGH |
| 345502 | 100063 | 2019 | Edit | NA | NA | 14 | Part II, Line 5171, 5172, 5173, and 5179 Student Activities - Building-Level | NA | NA | NA | 0.00 | 2352.53 | 2352.53 | 4050 | MATTHEWS ELEM. |
| 331465 | 096110 | 2020 | Edit | NA | NA | 17 | Part II, Line 5333 Food Service - State - District-Level | NA | NA | NA | 0.00 | 2579.14 | 2579.14 | 4220 | WYLAND ELEM. |
| 69801 | 024090 | 2022 | Edit | 4080 | MANOR HILL ELEM. | 17 | Part II, Line 5333 Food Service - State - District-Level | NA | NA | NA | 0.00 | 1945.53 | 1945.53 | NA | NA |
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.
3,883 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 733 | 024090 | 2024 | Balance | 12105.53 | 11508.3709 | 3559182.63 | 167440373 | 170999555.6 | 294.01 | 13831.73 | 14125.74 | 14858.71 |
| 882 | 029004 | 2019 | Balance | 381.00 | 360.6024 | 96262.90 | 3469465 | 3565727.8 | 252.66 | 9106.21 | 9358.87 | 9888.25 |
| 1835 | 050013 | 2019 | Edit | 512.70 | 513.8917 | 293729.39 | 5159090 | 5452819.0 | 572.91 | 10062.59 | 10635.50 | 10610.83 |
| 2479 | 074201 | 2019 | Submitted | 1385.65 | 1361.6602 | 835362.02 | 13606349 | 14441711.3 | 602.87 | 9819.47 | 10422.34 | 10605.96 |
| 237 | 009078 | 2025 | Submitted | 190.01 | 190.8519 | 70791.23 | 2141009 | 2211800.6 | 372.57 | 11267.88 | 11640.44 | 11589.09 |
| 2863 | 086100 | 2025 | Balance | 599.96 | 582.5599 | 274658.75 | 7969864 | 8244522.8 | 457.80 | 13283.99 | 13741.79 | 14152.23 |
| 1721 | 048929 | 2024 | Balance | 162.00 | 144.5531 | 765143.29 | 4860451 | 5625594.6 | 4723.11 | 30002.79 | 34725.89 | 38917.15 |
| 1880 | 051155 | 2022 | Submitted | 1654.58 | 1603.0756 | 2916230.76 | 16484798 | 19401028.6 | 1762.52 | 9963.13 | 11725.65 | 12102.38 |
| 1573 | 048078 | 2024 | Balance | 14701.61 | 11866.4380 | 47727913.36 | 230463783 | 278191696.3 | 3246.44 | 15676.09 | 18922.53 | 23443.57 |
| 2628 | 078013 | 2021 | Edit | NA | NA | 6262.28 | 915453 | 921715.3 | NA | NA | NA | NA |
Indirect Cost Calculation
DESE’s indirect cost rate worksheet: the eighteen lines behind an LEA’s unrestricted and restricted indirect cost rates, one row per LEA and year. Rates are computed from the ASBR for the year shown but apply to the fiscal year two years later, so the rate an LEA actually charged in a given year comes from this table two years earlier.
This is the first of five reports DESE publishes alongside the ASBR. All five are separate reports with their own caveats, and all five begin in the 2000-01 school year — one year earlier than the ASBR tables above. Line 1 of this worksheet is the ASBR’s grand total across all funds, so it joins to the expenditure tables on lea_id and school_year.
Indirect cost rate calculation
One row per LEA and year: DESE’s indirect cost rate worksheet - the 18 worksheet lines (grand total expenditures, the excluded lines, the allowable direct and indirect cost pools) and the resulting unrestricted and restricted indirect cost rates. Rates are calculated from the ASBR shown and apply to the fiscal year two years later. IMPORTANT: the rate definition changed at school year 2009 - through 2008 the printed rate is the straight pool ratio, from 2009 on it is that ratio times 90% - so rate comparisons across that boundary need care; the line-item columns are defined consistently throughout.
13,684 rows · 587 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: indirect_cost.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)grand_total_all_funds(numeric): Line 1: ASBR Part I grand total, all funds (dollars)judgements_against_lea(numeric): Line 2: judgements against the LEA, excluded (dollars)food_services(numeric): Line 3: food services, excluded (dollars)board_of_education(numeric): Line 4: board of education services excluding capital outlay, excluded (dollars)capital_outlay(numeric): Line 5: capital outlay (object 6500), excluded (dollars)debt_service(numeric): Debt Service Fund (dollars)total_excluded(numeric): Line 7: total exclusions, sum of lines 2-6 (dollars)total_allowable_expenditures(numeric): Line 8: total allowable expenditures, line 1 minus line 7 (dollars)allowable_expenditures_base(numeric): Line 9: allowable expenditure base; the report defines it as equal to line 8 (dollars)audit_services(numeric): Line 10: audit services (dollars)legal_services(numeric): Line 11: legal services (dollars)executive_administration(numeric): Line 12: executive administration excluding capital outlay (dollars)operation_of_plant(numeric): Line 13: operation of plant excluding capital outlay (dollars)business_services(numeric): Line 14: business services excluding capital outlay (dollars)indirect_costs_unrestricted(numeric): Line 15: allowable indirect costs, unrestricted – sum of lines 10-14 (dollars)indirect_costs_restricted(numeric): Line 16: allowable indirect costs, restricted – lines 10, 11, and 14 (dollars)other_costs_unrestricted(numeric): Line 17: other allowable costs, unrestricted – line 9 less line 15 (dollars)other_costs_restricted(numeric): Line 18: other allowable costs, restricted – line 9 less line 16 (dollars)unrestricted_rate(numeric): Unrestricted (non-restricted) indirect cost rate (percent). DEFINITION CHANGES at school year 2009: through 2008 this is line 15 / line 17; from 2009 on it is (line 15 / line 17) x 90%. The x90% only appears in the printed formula from the 2018 report redesign, but it is in the rates from 2009restricted_rate(numeric): Restricted indirect cost rate (percent). Same definitional break as unrestricted_rate (at school year 2009), over lines 16 and 18rate_status(character): Preliminary/Final flag DESE prints beside the rates; NA before the 2018 report redesign, which did not print one
| lea_id | school_year | report_version | grand_total_all_funds | judgements_against_lea | food_services | board_of_education | capital_outlay | debt_service | total_excluded | total_allowable_expenditures | allowable_expenditures_base | audit_services | legal_services | executive_administration | operation_of_plant | business_services | indirect_costs_unrestricted | indirect_costs_restricted | other_costs_unrestricted | other_costs_restricted | unrestricted_rate | restricted_rate | rate_status | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2807 | 026001 | 2023 | 14 | 8905213 | 0.00 | 217542.51 | 56283.94 | 924193.91 | 611413.0 | 1809433.40 | 7095780 | 7095780 | 11500.0 | 7967.50 | 369110.24 | 541713.8 | 3179.88 | 933471.4 | 22647.38 | 6162308 | 7073132 | 13.63 | 0.29 | Preliminary |
| 9510 | 080125 | 2022 | 11 | 57802367 | 0.00 | 1028563.15 | 317702.40 | 2398084.86 | 0.0 | 3744350.41 | 54058017 | 54058017 | 9000.0 | 22776.50 | 2288493.40 | 5067736.2 | 612240.19 | 8000246.3 | 644016.69 | 46057771 | 53414000 | 15.63 | 1.09 | Preliminary |
| 673 | 007125 | 2023 | 7 | 1998755 | 0.00 | 1146.83 | 13227.60 | 74449.38 | 0.0 | 88823.81 | 1909932 | 1909932 | 6200.0 | 955.50 | 146321.35 | 174966.6 | 44074.36 | 372517.8 | 51229.86 | 1537414 | 1858702 | 21.81 | 2.48 | Preliminary |
| 1699 | 016094 | 2025 | 15 | 5198825 | 0.00 | 114417.58 | 92856.23 | 250707.39 | 292960.5 | 750941.70 | 4447883 | 4447883 | 7000.0 | 10820.00 | 298806.15 | 613942.9 | 7875.68 | 938444.8 | 25695.68 | 3509438 | 4422187 | 24.07 | 0.52 | Preliminary |
| 3041 | 028101 | 2007 | 5 | 10484724 | 0.00 | 6743.95 | 33786.64 | 1948789.27 | 651292.8 | 2640612.61 | 7844112 | 7844112 | 3850.0 | 940.50 | 253170.94 | 645113.6 | 34536.46 | 937611.5 | 39326.96 | 6906500 | 7804785 | 13.58 | 0.50 | NA |
| 2628 | 024089 | 2019 | 6 | 32473538 | 0.66 | 0.00 | 325041.24 | 720784.05 | 2066700.0 | 3112525.95 | 29361012 | 29361012 | 14976.5 | 46999.00 | 1593996.96 | 3426156.9 | 730612.10 | 5812741.5 | 792587.60 | 23548271 | 28568425 | 22.22 | 2.50 | Preliminary |
| 207 | 003033 | 2007 | 4 | 1762103 | 0.00 | 44171.74 | 10003.55 | 28141.44 | 74550.0 | 156866.73 | 1605236 | 1605236 | 3000.0 | 0.00 | 96520.49 | 160491.9 | 0.00 | 260012.4 | 3000.00 | 1345224 | 1602236 | 19.33 | 0.19 | NA |
| 1655 | 016092 | 2006 | 2 | 2613619 | 0.00 | 49828.01 | 16866.33 | 37123.97 | 125500.0 | 229318.31 | 2384300 | 2384300 | 4000.0 | 0.00 | 80110.69 | 285843.1 | 0.00 | 369953.8 | 4000.00 | 2014347 | 2380300 | 18.37 | 0.17 | NA |
| 8541 | 073102 | 2003 | 4 | 5790863 | 0.00 | 147151.02 | 31092.81 | 752522.06 | 446277.5 | 1377043.39 | 4413820 | 4413820 | 4850.0 | 11542.41 | 109781.16 | 475635.3 | 0.00 | 601808.8 | 16392.41 | 3812011 | 4397428 | 15.79 | 0.37 | NA |
| 10257 | 088080 | 2019 | 3 | 8976603 | 0.00 | 203465.80 | 36982.24 | 137832.98 | 0.0 | 378281.02 | 8598322 | 8598322 | 10700.0 | 493.50 | 398124.58 | 758353.7 | 72037.13 | 1239708.9 | 83230.63 | 7358613 | 8515091 | 15.16 | 0.88 | Preliminary |
Local Effort
The local effort figure used in the state aid formula — total local taxes per resident Average Daily Attendance — together with the individual tax sources behind that total.
The two tables join to each other on lea_id and school_year. The line-level table also carries each source’s ASBR revenue code, so it joins to Revenues by source and fund on revenue_code as well, which is the way to reconcile a district’s reported local effort against its filed revenues.
Local effort
One row per LEA and year: resident Average Daily Attendance (Resident I plus Resident II), total local taxes, and taxes per resident ADA - the local effort figure used in the state aid formula.
13,684 rows · 587 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: local_effort.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)resident_ada(numeric): Resident I plus Resident II Average Daily Attendancetaxes_per_ada(numeric): Total local taxes per resident ADA (dollars) – the local effort figuretotal_taxes(numeric): Total local taxes across all sources (dollars)
| lea_id | school_year | report_version | resident_ada | taxes_per_ada | total_taxes | |
|---|---|---|---|---|---|---|
| 2196 | 020001 | 2022 | 18 | 844.50 | 4587.92 | 3874512.3 |
| 9425 | 080119 | 2012 | 8 | 567.98 | 2806.47 | 1594019.6 |
| 1340 | 013059 | 2016 | 3 | 367.64 | 4311.64 | 1585114.3 |
| 10824 | 093124 | 2024 | 1 | 453.95 | 3718.70 | 1688101.6 |
| 12339 | 104043 | 2011 | 4 | 647.20 | 1505.66 | 974465.2 |
| 7347 | 058109 | 2009 | 2 | 587.47 | 3302.18 | 1939927.2 |
| 10174 | 088072 | 2011 | 3 | 392.13 | 2661.07 | 1043476.0 |
| 12208 | 103131 | 2005 | 11 | 717.41 | 1705.86 | 1223799.5 |
| 6247 | 050001 | 2009 | 5 | 6290.63 | 3937.39 | 24768663.6 |
| 8347 | 070093 | 2009 | 6 | 1189.60 | 3672.99 | 4369399.5 |
Local effort tax sources
The tax sources behind the local effort total, one row per source per LEA and year: current and delinquent property taxes, financial institution tax, M&M surtax, in-lieu-of-tax payments, city sales tax, and state assessed utilities, each carrying its ASBR revenue code for joining to the revenue table.
87,871 rows · 580 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: local_effort_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)line_number(numeric): Printed sequence number of the tax source on this LEA’s report; NOT stable across LEAs or years – join on revenue_code insteadrevenue_code(character): DESE revenue account codeline_description(character): Tax source label as printed (e.g., ‘Part II, Line 5111 Current Taxes’), normalized to ASCIIamount(numeric): Taxes from this source (dollars)
| lea_id | school_year | report_version | line_number | revenue_code | line_description | amount | |
|---|---|---|---|---|---|---|---|
| 33126 | 045078 | 2012 | 8 | 3 | 5114 | Part II, Line 5114 Financial Institution Tax | 2319.81 |
| 19648 | 027059 | 2020 | 4 | 3 | 5115 | Part II, Line 5115 M&M Surtax | 19757.94 |
| 45960 | 056017 | 2018 | 6 | 6 | 5117 | Part II, Line 5117 City Sales Tax | 0.00 |
| 45095 | 055106 | 2011 | 3 | 3 | 5114 | Part II, Line 5114 Financial Institution Tax | 6.51 |
| 1529 | 004106 | 2011 | 3 | 1 | 5111 | Part II, Line 5111 Current Taxes | 1428995.77 |
| 27229 | 038045 | 2009 | 3 | 1 | 5111 | Part II, Line 5111 Current Taxes | 1019995.75 |
| 77995 | 102081 | 2004 | 5 | 6 | 5117 | Part II, Line 5117 City Sales Tax | 0.00 |
| 63279 | 084001 | 2001 | 5 | 2 | 5112 | Part II, Line 5112 Delinquent Taxes | 233814.33 |
| 52636 | 068075 | 2014 | 7 | 7 | 5221 | Part II, Line 5221 State Assessed Utilities | 50305.43 |
| 85346 | 112102 | 2016 | 1 | 7 | 5221 | Part II, Line 5221 State Assessed Utilities | 388273.85 |
Application for Transportation Aid
Pupils transported, days operated, and annual route miles from each LEA’s transportation aid application, one row per LEA and year. Counts and miles are split between the categories that are eligible for state transportation aid and those that are not — non-residents, and pupils living less than a mile from school — so the report shows the whole transportation operation, not just the aid-bearing part of it.
Transportation aid application
One row per LEA and year from the Application for Transportation Aid: pupils transported (contracted vs. district-operated, for eligible categories and for ineligible ones such as non-residents and pupils living under a mile from school), days operated, and annual route miles by category with DESE’s eligible and ineligible mile totals.
13,684 rows · 587 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: transportation_aid.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)pupils_non_handicapped_contract(numeric): Eligible non-disabled pupils transported by contract, summed over the two count dayspupils_non_handicapped_district(numeric): Eligible non-disabled pupils transported district-operated, summed over the two count dayspupils_vocational_contract(numeric): Vocational pupils transported by contract, summed over the two count dayspupils_vocational_district(numeric): Vocational pupils transported district-operated, summed over the two count dayspupils_handicapped_contract(numeric): Pupils with disabilities transported by contract, summed over the two count dayspupils_handicapped_district(numeric): Pupils with disabilities transported district-operated, summed over the two count daysavg_daily_pupils_eligible(numeric): Average daily eligible pupils transported: sum of the six eligible counts divided by twopupils_non_resident_contract(numeric): Non-resident pupils transported by contract, summed over the two count days (ineligible for aid)pupils_non_resident_district(numeric): Non-resident pupils transported district-operated, summed over the two count days (ineligible for aid)pupils_lt1mile_no_charge_contract(numeric): Pupils living under 1 mile transported at no charge, by contract, summed over the two count days (ineligible)pupils_lt1mile_no_charge_district(numeric): Pupils living under 1 mile transported at no charge, district-operated, summed over the two count days (ineligible)pupils_lt1mile_parent_pay_contract(numeric): Pupils living under 1 mile whose parents pay, by contract, summed over the two count days (ineligible)pupils_lt1mile_parent_pay_district(numeric): Pupils living under 1 mile whose parents pay, district-operated, summed over the two count days (ineligible)pupils_lt1mile_hb1180_contract(numeric): Pupils living under 1 mile transported under the HB1180 provision, by contract, summed over the two count days (ineligible)pupils_lt1mile_hb1180_district(numeric): Pupils living under 1 mile transported under the HB1180 provision, district-operated, summed over the two count days (ineligible)avg_daily_pupils_ineligible(numeric): Average daily ineligible pupils transported: sum of the eight ineligible counts divided by twodays_operated(numeric): Days the transportation system operatedmiles_non_handicapped_contract(numeric): Annual eligible route miles, non-disabled, by contractmiles_non_handicapped_district(numeric): Annual eligible route miles, non-disabled, district-operatedmiles_handicapped_contract(numeric): Annual eligible route miles for pupils with disabilities, by contractmiles_handicapped_district(numeric): Annual eligible route miles for pupils with disabilities, district-operatedmiles_eligible_total(numeric): Total annual eligible route milesmiles_disapproved_route_contract(numeric): Annual miles on disapproved routes, by contract (ineligible)miles_disapproved_route_district(numeric): Annual miles on disapproved routes, district-operated (ineligible)miles_non_route_contract(numeric): Annual non-route miles, by contract (ineligible)miles_non_route_district(numeric): Annual non-route miles, district-operated (ineligible)miles_ineligible_total(numeric): Total annual ineligible miles
| lea_id | school_year | report_version | pupils_non_handicapped_contract | pupils_non_handicapped_district | pupils_vocational_contract | pupils_vocational_district | pupils_handicapped_contract | pupils_handicapped_district | avg_daily_pupils_eligible | pupils_non_resident_contract | pupils_non_resident_district | pupils_lt1mile_no_charge_contract | pupils_lt1mile_no_charge_district | pupils_lt1mile_parent_pay_contract | pupils_lt1mile_parent_pay_district | pupils_lt1mile_hb1180_contract | pupils_lt1mile_hb1180_district | avg_daily_pupils_ineligible | days_operated | miles_non_handicapped_contract | miles_non_handicapped_district | miles_handicapped_contract | miles_handicapped_district | miles_eligible_total | miles_disapproved_route_contract | miles_disapproved_route_district | miles_non_route_contract | miles_non_route_district | miles_ineligible_total | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 660 | 007125 | 2010 | 3 | 0 | 147 | 0 | 22 | 0 | 0 | 84.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 174 | 0 | 35623 | 0 | 0 | 35623 | 0 | 0 | 0 | 8775 | 8775 |
| 8713 | 074194 | 2025 | 4 | 303 | 0 | 42 | 0 | 0 | 0 | 172.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 155 | 36438 | 0 | 0 | 0 | 36438 | 0 | 0 | 8184 | 0 | 8184 |
| 1221 | 012110 | 2022 | 4 | 0 | 934 | 0 | 55 | 1 | 1 | 495.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 162 | 0 | 135962 | 3596 | 4216 | 143774 | 0 | 5008 | 0 | 13565 | 18573 |
| 2279 | 021150 | 2005 | 2 | 0 | 230 | 0 | 3 | 0 | 0 | 116.5 | 0 | 0 | 0 | 43 | 0 | 0 | 0 | 0 | 21.5 | 174 | 0 | 54527 | 0 | 0 | 54527 | 0 | 2291 | 0 | 6734 | 9025 |
| 1759 | 017121 | 2010 | 2 | 0 | 171 | 24 | 0 | 0 | 0 | 97.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 174 | 4178 | 16354 | 0 | 0 | 20532 | 0 | 0 | 0 | 6770 | 6770 |
| 9657 | 082101 | 2019 | 5 | 1 | 609 | 0 | 55 | 0 | 0 | 332.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 152 | 584 | 81193 | 0 | 0 | 81777 | 0 | 0 | 0 | 24181 | 24181 |
| 9944 | 084006 | 2006 | 6 | 1422 | 0 | 34 | 0 | 2 | 0 | 729.0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 2.5 | 174 | 111986 | 0 | 39612 | 0 | 151598 | 0 | 0 | 24467 | 0 | 24467 |
| 3614 | 034122 | 2005 | 3 | 176 | 0 | 0 | 0 | 0 | 0 | 88.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 174 | 36162 | 0 | 0 | 0 | 36162 | 2679 | 0 | 1181 | 0 | 3860 |
| 8652 | 074187 | 2014 | 3 | 280 | 0 | 0 | 2 | 0 | 0 | 141.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 172 | 44313 | 13370 | 0 | 0 | 57683 | 0 | 0 | 8855 | 0 | 8855 |
| 13073 | 110031 | 2020 | 16 | 0 | 355 | 0 | 27 | 0 | 0 | 191.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0 | 119 | 0 | 53089 | 0 | 0 | 53089 | 0 | 0 | 0 | 10543 | 10543 |
School Bus Depreciation
The per-bus schedule an LEA files to claim bus depreciation in the transportation aid calculation, plus DESE’s own district totals from the same report.
Buses come off the schedule once they are fully depreciated, and an LEA with no depreciable buses files an empty one, so a district-year with no buses listed is a real filing rather than missing data. The summary table records those empty filings, which the per-bus table cannot, and it also carries the deduction for buses sold or traded while still eligible for depreciation.
School bus depreciation schedule
One row per school bus per LEA and year, from the School Bus Depreciation Schedule: bus number, VIN, model year, delivery date, purchase price, any purchase amount paid with specific program funds, the depreciation rate, this-year/accumulated/balance depreciation, and any trade or outright-sale date and amount. Buses age off the schedule once fully depreciated, and an LEA with no depreciable buses files an empty schedule, so absence of rows is meaningful rather than missing data.
197,382 rows · 469 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: bus_depreciation.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)bus_number(character): District-assigned bus number as reported (string; can carry letters)vin(character): Vehicle identification number as reported (string)model_year(numeric): Bus model yeardelivery_date(Date): Date the district took deliverypurchase_price(numeric): Purchase or lease-purchase price (dollars)other_funds_amount(numeric): Amount of the purchase price paid with specific program funds, excluding local dollars (dollars)other_funds_program(character): Program used for that purchase amount; blank when nonedepreciation_percent(numeric): Annual depreciation rate applied to this bus (percent)depreciation_this_year(numeric): Depreciation claimed this year (dollars)accumulated_depreciation(numeric): Depreciation accumulated to date (dollars)balance_depreciation(numeric): Depreciation balance remaining (dollars)trade_date(Date): Date the bus was traded, if tradedtrade_amount(numeric): Amount received on trade (dollars)outright_sale_date(Date): Date the bus was sold outright, if soldoutright_sale_amount(numeric): Amount received on outright sale (dollars)
| lea_id | school_year | report_version | bus_number | vin | model_year | delivery_date | purchase_price | other_funds_amount | other_funds_program | depreciation_percent | depreciation_this_year | accumulated_depreciation | balance_depreciation | trade_date | trade_amount | outright_sale_date | outright_sale_amount | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 185450 | 107152 | 2017 | 2 | 2 | 1BAAGCSH0NF048343 | 1992 | 1992-11-01 | 49159 | 0 | 20.0 | 0 | 49159 | 0 | NA | 0 | NA | 0 | |
| 90589 | 050012 | 2014 | 12 | 12 | 1HVBBABN21H380134 | 2001 | 2001-03-01 | 46253 | 0 | 12.5 | 0 | 46253 | 0 | NA | 0 | NA | 0 | |
| 5732 | 007125 | 2025 | 7 | 4 | 1BAKFCKH97F240273 | 2007 | 2006-06-01 | 59725 | 0 | 12.5 | 0 | 59725 | 0 | NA | 0 | NA | 0 | |
| 80929 | 049144 | 2002 | 6 | 19 | 1996 | 1995-06-01 | 50635 | 0 | 20.0 | 0 | 50635 | 0 | NA | 0 | NA | 0 | ||
| 78075 | 049132 | 2010 | 5 | 31 | 1996 | 1996-12-01 | 51490 | 0 | 12.5 | 0 | 51490 | 0 | NA | 0 | NA | 0 | ||
| 99435 | 055110 | 2024 | 6 | 16 | 1BAKCCSH6NF385583 | 2022 | 2021-09-15 | 113342 | 0 | 12.5 | 14168 | 42504 | 70838 | NA | 0 | NA | 0 | |
| 195330 | 114112 | 2025 | 3 | 17 | 1BABJCPA32F206574 | 2002 | 2001-06-01 | 55980 | 0 | 12.5 | 0 | 55980 | 0 | NA | 0 | NA | 0 | |
| 173058 | 098080 | 2020 | 13 | 1 | 4DRBUC8P0HB481198 | 2017 | 2016-08-22 | 80222 | 0 | 12.5 | 10028 | 40112 | 40110 | NA | 0 | NA | 0 | |
| 93193 | 050014 | 2018 | 2 | 78 | 4DRBUAFPX7B384676 | 2007 | 2006-07-01 | 59890 | 0 | 12.5 | 0 | 59890 | 0 | NA | 0 | NA | 0 | |
| 50295 | 039134 | 2010 | 4 | 30 | 2009 | 2008-08-01 | 74345 | 0 | 12.5 | 9293 | 18586 | 55759 | NA | 0 | NA | 0 |
Bus depreciation district totals
One row per LEA and year: DESE’s own totals from the bus depreciation schedule - total depreciation this year, the offsetting amount received on sale or trade of buses still eligible for depreciation, and the resulting net allowance. Also records LEAs that filed an empty schedule, which the per-bus table cannot.
13,678 rows · 587 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: bus_depreciation_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)depreciation_total(numeric): Total bus depreciation this year across the schedule (dollars)sale_trade_deduction(numeric): Amount received on sale or trade of buses still eligible for depreciation, deducted from the total (dollars)net_depreciation(numeric): Depreciation total less the sale/trade deduction (dollars)
| lea_id | school_year | report_version | depreciation_total | sale_trade_deduction | net_depreciation | |
|---|---|---|---|---|---|---|
| 6954 | 054045 | 2021 | 4 | NA | 0 | 0 |
| 7199 | 057002 | 2016 | 4 | 71968 | 2800 | 69168 |
| 12696 | 107152 | 2024 | 10 | 71032 | 5000 | 66032 |
| 1248 | 013054 | 2024 | 16 | 0 | 0 | 0 |
| 6251 | 050001 | 2018 | 4 | NA | 0 | 0 |
| 87 | 002089 | 2012 | 11 | 0 | 0 | 0 |
| 8859 | 075086 | 2001 | 5 | 13913 | 0 | 13913 |
| 7888 | 066103 | 2005 | 4 | 16551 | 0 | 16551 |
| 5035 | 045077 | 2003 | 7 | 49627 | 2160 | 47467 |
| 6078 | 049132 | 2020 | 8 | 278792 | 59000 | 219792 |
Facility Depreciation
The equivalent schedule for transportation facilities: each depreciable item, its cost and annual depreciation, and — in the summary table — the share of the facility that serves pupil-transportation vehicles and the prorated depreciation that share yields.
This report is filed by a subset of LEAs: 327 of the 587 in the release appear at all, and most of those have nothing on the schedule in most years. DESE prints the totals row only when the schedule has items, so a district-year with an empty schedule appears in neither table.
Facility depreciation schedule
One row per depreciable transportation facility item per LEA and year: fiscal year first used, item description, cost, annual depreciation percent, one year’s depreciation, and the last fiscal year it can be claimed. Most LEAs have nothing on this schedule in most years.
15,201 rows · 327 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: facility_depreciation.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)year_first_used(numeric): Fiscal year the item was first useditem_description(character): Item description as reported (e.g., Building, Other)item_cost(numeric): Item cost (dollars)annual_depreciation_percent(numeric): Annual depreciation rate (percent)depreciation_one_year(numeric): Depreciation for one year (dollars)last_year_to_claim(numeric): Last fiscal year depreciation can be claimed
| lea_id | school_year | report_version | year_first_used | item_description | item_cost | annual_depreciation_percent | depreciation_one_year | last_year_to_claim | |
|---|---|---|---|---|---|---|---|---|---|
| 10893 | 091091 | 2010 | 2 | 2006 | Building | 89172 | 5 | 4459 | 2025 |
| 12724 | 103128 | 2014 | 2 | 2007 | Building | 141455 | 5 | 7073 | 2026 |
| 5725 | 048080 | 2023 | 20 | 2018 | Fencing | 41045 | 5 | 2052 | 2037 |
| 14862 | 113001 | 2008 | 4 | 2008 | Gravel | 8199 | 5 | 410 | 2027 |
| 9079 | 073099 | 2009 | 3 | 1995 | Paving of Lot | 1920 | 5 | 96 | 2014 |
| 7436 | 058108 | 2013 | 1 | 2002 | Other | 634 | 5 | 32 | 2021 |
| 137 | 003032 | 2014 | 1 | 2006 | Other | 6605 | 5 | 330 | 2025 |
| 12834 | 103132 | 2008 | 2 | 1992 | Building | 1672 | 5 | 84 | 2011 |
| 4761 | 047062 | 2017 | 3 | 2007 | Building | 64520 | 5 | 3226 | 2026 |
| 9718 | 077103 | 2014 | 10 | 2002 | Building | 30200 | 5 | 1510 | 2021 |
Facility depreciation district totals
One row per LEA and year: total one-year facility depreciation, the percent of the facility serving pupil-transportation vehicles, and the prorated depreciation that percent yields (the figure that feeds the transportation aid calculation). Neither percentage nor proration appears in the per-item table. DESE prints this totals row only when the schedule has items, so district-years with an empty schedule have no row here.
5,311 rows · 327 LEAs · 2000-01 to 2024-25 school years
NoteColumns and preview
File: facility_depreciation_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)depreciation_total(numeric): Total one-year facility depreciation across the schedule’s items (dollars)vehicle_served_percent(numeric): Percent of the facility serving pupil-transportation vehiclesprorated_depreciation(numeric): Facility depreciation prorated by vehicle_served_percent (dollars); the figure that feeds transportation aid
| lea_id | school_year | report_version | depreciation_total | vehicle_served_percent | prorated_depreciation | |
|---|---|---|---|---|---|---|
| 819 | 022090 | 2004 | 5 | 3757 | 100 | 3757 |
| 86 | 004106 | 2006 | 3 | 719 | 100 | 719 |
| 3206 | 069109 | 2014 | 3 | 3100 | 100 | 3100 |
| 2910 | 061157 | 2021 | 9 | 1034 | 100 | 1034 |
| 4311 | 096095 | 2018 | 6 | 207750 | 100 | 207750 |
| 3778 | 083003 | 2019 | 9 | 83429 | 100 | 83429 |
| 1444 | 037039 | 2024 | 8 | 19985 | 100 | 19985 |
| 981 | 024093 | 2022 | 26 | 96827 | 100 | 96827 |
| 852 | 022092 | 2014 | 5 | 19060 | 100 | 19060 |
| 4446 | 100062 | 2003 | 7 | 704 | 100 | 704 |