School-Based Expenditure Reports

FY 2015 School Based Expenditure Reports (School Year 2014-2015)    
The final SBER for FY 2015 is available.  The  FY 2015 System-Wide Report   provides an interim view of DOE expenses. The summary, district level, and school data are provided along with the  FY 2015 School-Based Expenditure Overview .    Reports displaying the apportionment of expenses to SBER functional category, categorical program detail, type of student, where funds are controlled within the department, school level of the students, district/superintendent, percent of functional category spent by each district, and type of funding are posted. 
FY 2015 began on July 1, 2014 and ended on June 30, 2015. The financial data used in the  FY 2015 System-Wide Report  represents the DOE’s 2015 year-end audited spending condition. In addition to using the audited school registers as of October 31, 2014 for pupil counts, pupil enrollment data has been refined to count students with disabilities with Individual Education Programs (IEPs) for specialized classroom instruction based on their program recommendations as of December 31, 2014.
FY 2015 SBER Spending Summary
Spending By or On Behalf of NYC Public, Charter,
      and Non-Public Schools
Debt Service $1,929,702,149
City Pension Contributions     $3,273,102,873
Total $26,202,170,417
Final Reports
School Year 2014 - 2015 Expenditures

Published Reports
School Year 2013 - 2014 Overview
School Year 2012 - 2013 Overview
Click Here for Earlier Reports

What is the School-Based Expenditure Report (SBER)?  
The DOE publishes an annual SBER which estimates per-pupil spending based on all DOE expenditures in a given fiscal year.
The SBER provides several ways of looking at the distribution of annual expenditures at the DOE, including:
  1. By purpose or function; e.g., amounts for classroom instruction, textbooks, instructional supplies, or administration;
  2. By district, and system-wide levels; 
  3. By student service type (general education versus special education); and
  4. By source, including city funds, state operating aid, and federal or private grants.
Categories of spending are classified according to the following "buckets:"
  1. Direct Services to Schools : Services provided directly to public school students which take place primarily in the school building during the school day and school year. As noted above, these direct-to-school services include food, transportation and facilities not paid for out of a school’s own Galaxy budget.
  2. Central Support Costs : Dollars spent to support system-wide support functions and obligations not directly associated with any specific district or school. This includes School Support Organizations, Integrated Service Centers, Children First Networks and the Citywide Special Education district office, as well as functions including enrollment, payroll, human resources, etc.
  3. System-Wide Obligations : Non-administrative costs including debt service and pension contributions for DOE employees.
  4. Pass-Throughs : Funds administered by the DOE for children who are served in non-public schools (general and special education), charter schools and the Fashion Institute of Technology.
Accessing School-Based Expenditure Reports
  1. Search by individual school: On the FY 2015 landing page, enter a school’s BN (e.g., M015) into the search box labeled “Sch:” and hit “Search.” After the page refreshes, choose the school you would like to view from the dropdown menu “School List” and hit “Go.”
  2. View estimated citywide summary reports: On the FY 2015 landing page, there is a series of report tabs across the top of the SBER data table.
    1. By total dollars : Displays the estimated expenditures for the entire school system by major functional category. It is the sum total of all school expenditures, field and central offices expenditures, and pass-through funds not directly benefiting public school students. The estimated expenditures are categorized into five (5) major functions: Direct Services to Schools, Field Support Costs, System-wide Costs, System-wide Obligations, and Pass-Throughs, each of which is listed on the left side of the report along with sub-functions.
      Report Column Definition
      Total Total estimated expenditures for each function category.
      Percent of Total Expenditure The percent of the total estimated expenditures (including pass-through expenditures) for each function (i.e., the amount for an individual function divided by the total of all expenditures)
      Percent of Public Expenditure The percent of the total estimated public school expenditures represented by each function (i.e., the amount for an individual function divided by the amount listed as “Subtotal Public Schools”)
      Per Capita The estimated dollars expended for each student (i.e., dollars expended divided by total enrollment shown at the top of the page).
      The estimated expenditure is also further broken down by Personal Services (PS) and Other than Personal Service (OTPS).
      Salary The salary portion of the estimated expenditures.
      Fringe The fringe portion of the estimated expenditures.
      Fringe + Salary The PS total of all estimated personal expenditures (including per session and per diem payments) plus fringe benefits and represents the total employee expenditures for each category.
      Other than Personnel Service (OTPS) The OTPS total of all estimated expenditures.
    2. By student type : Estimated per capita expenditures on general education versus special education students.
    3. By instruction level : Estimated per capita expenditures by school type (Elementary, Middle and High Schools, and Citywide Special Education/D75).
    4. By DOE account : Estimated per capita expenditures by “spending authority.” “Spending authority” is the entity that controls the dollars being spent-schools versus central.
    5. By funding source : Estimated per capita expenditures by fund type: city funds/state operating aid versus federal, state and other categorical (i.e., restricted) aid.
  3. View estimated expenditures across districts or all schools within a district: On the FY 2015 landing page, click District/HS Overview at the top of the page. You will now see a series of tabs across the top of the SBER data table as you did for the citywide summary reports. To view schools within a district, type the district (e.g. 01) after the district label and click "Go"
  4. Estimated school expenditures, grouped by district, are also available as a PDF report: On the FY 2015 landing page, click Downloads