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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*


Books and Supplies


Equipment Replacement

5000 & 7300

Services and Indirect Costs

*Beginning in 2014–15, state payments to retirement systems on behalf of districts are included.

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).

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).  ADA credited to districts for the attendance of pupils in county-operated programs is not included.

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.

2015–16 Current Cost of Education (XLS)

2014–15 Current Cost of Education

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: Friday, February 17, 2017