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Current Expense of Education

Calculation of current expense (cost) of education per average daily attendance (ADA) pursuant to Education Code section 41372.

Outlined below are the components of the Current Expense of Education per average daily attendance (ADA) calculation. Form number references are from unaudited actual expenditure reports and annual attendance reports submitted by school districts to the California Department of Education (CDE), definitions are from the California School Accounting Manual. Questions about the calculation should be directed to CDE's Office of Financial Accountability and Information Services by phone at 916-322-1770, or by e-mail to

Expenditures for Current Expense of Education

The standardized account code structure (SACS) Form CEA* "Current Expense Formula/Minimum Classroom Compensation" includes the following General Fund items:

Account Code



Certificated Salaries


Classified Salaries


Employee Benefits (does not include state payments to retirement systems on behalf of districts)


Books and Supplies


Equipment Replacement

5000 & 7300

Services and Indirect Costs

From the total expenditures reported in the above accounts, costs for the following categories are deducted: (1) Non-agency activities; (2) Community Services; (3) Food Services; (4) Fringe Benefits for Retired Persons; and (5) Facilities Acquisition and Construction.

The result is the total dollars for the Current Expense of Education (this equals EDP 365 on SACS Form CEA). For 1999–2000 to 2002–2003, added to this are any similar-type costs reported by the district in the Charter Schools Fund.

Average Daily Attendance (ADA)

Total ADA is defined as the total days of student attendance divided by the total days of instruction. The type of ADA used is annual district ADA (for the same year as the expenditures) from CDE's "Attendance School District" and "Attendance Charter School" reports* and includes ADA from special education programs and applicable charter schools (i.e., those charter schools with data in the district's Current Expense of Education calculation). Adjustments are then made to exclude (1) Regional Occupational Center/Program (ROC/P) ADA, (2) ADA credited to districts for the attendance of pupils in county-operated programs or under a Joint Powers Agreement (JPA), and (3) any Adult ADA. Due to changes resulting from the categorical flexibility provisions of statute enacted in 2009, beginning in 2008–09, the ADA no longer includes (1) ROC/P ADA for single districts operating their own ROC/P, and (2) supplemental hours of attendance (e.g., K–12 core, 7–12 remedial, 2–9 retention, 2–6 low STAR) which have been converted to ADA (700 hours = 1 ADA). This reduction in ADA will increase the Current Expense of Education for some districts.

Cost Per ADA

By district, the adjusted expenditures are divided by the total ADA to arrive at the Current Expense (or Cost) of Education per ADA.

*Notes: Transition from the J-200 Form J-385 to SACS Form CEA began with 1997–98 data, with all districts reporting in SACS beginning with 2003–04. ADA collected using separate charter school forms began with 1999–00 data. The CDE's attendance software entry reports, screen names "Attendance School District" and "Attendance Charter School," replaced Form J-18/19 beginning with 2002–03.

2013–14 Current Cost of Education (XLS)

2012–13 Current Cost of Education (XLS)

2011–12 Current Cost of Education (XLS)

2010–11 Current Cost of Education (XLS)

2009–10 Current Cost of Education (XLS)

2008–09 Current Cost of Education (XLS)

2007–08 Current Cost of Education (XLS)

2006–07 Current Cost of Education (XLS)

2005–06 Current Cost of Education (XLS)

2004–05 Current Cost of Education (XLS)

2003–04 Current Cost of Education (XLS)

2002–03 Current Cost of Education (XLS)

2001–02 Current Cost of Education (XLS)

2000–01 Current Cost of Education (XLS)

1999–00 Current Cost of Education (XLS)

1998–99 Current Cost of Education (XLS)

Questions:   Current Expense of Education | | 916-322-1770
Last Reviewed: Wednesday, February 11, 2015

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