Skip to main content

Personal tools


Per Pupil Expenditure Calculations (PPE)

Under the Every Student Succeeds Act (ESSA), each state must create an annual report card to include per pupil expenditures. Albuquerque Public Schools shall report annually to the New Mexico Public Education Department (PED) and to the public, per pupil expenditures of federal and state/local funds for each school site for the preceding fiscal year.  

These annual reports provide per-pupil expenditures (PPEs) of federal and state/local funds, including actual personnel expenditures and actual non-personnel expenditures, disaggregated by source of funds by school site within the Local Education Agency (LEA).


For the purposes of this procedural directive:

Current expenditures
"Current expenditures" are defined as totals for instruction, support services, and non-instructional services. It excludes capital outlay or debt services expenditures.
Federal funds
“Federal funds” are expenditures from a federal funding revenue stream; either as a fiscal flow-through or as a direct grant, except for Impact Aid. Federal funds include any grant or funding directly allocated from a federal agency.  Examples of this type of funding include: Title I, IDEA-B, Carl Perkins, Medicaid etc.
State/Local funds
“State/Local funds” are expenditures attributable to state funding sources (either State Equalization Guarantee or PED grants) or local funding streams (1/2 mill levy, Impact Aid, and Forest Reserve) but excludes local mill levies for capital outlay uses or debt services. In the Uniform Chart of Accounts (UCOA), these would be those state or local funds that are recognized in the revenue object codes for 41000, 43000 and includes 44103 Impact Aid and 44204 Forest Reserve Funds. State/local expenditure tracking by fund would be those 10000 and 20000 funds that do not include federal revenues. State funds include the main operating budget (State Equalization Guarantee), instructional materials, transportation, athletics, state grants, local grants and city grants. 
Charter School Flow-through Funding
“Charter School Flow-through Funding” is funding that flows through the district to the dependent charter school.  These funds are identified through the UCOA as account number 55912. 


Per the PED Non-Regulatory Guidance, some specific funding sources are excluded from the PPE calculation.  These funds include food services, capital outlay, charter school flow-through funds and debt services. 


All other funding sources are included in the calculation whether directly expensed at the school site or at the district level.  Funds are to be split into two categories: state/local and federal.  LEAs will be required to allocate certain school district, centralized expenditures to individual school sites using an allocation methodology. Reported expenditures, by site, must include actual salaries, rather than average salaries.

Distribution Methodology

PPE expenses will be calculated through two methods: direct and district allocated.  The New Mexico Public Education Department published Non-Regulatory Guidance with specific instructions on how to allocate funds to students.  Within this document, PED allows flexibility for districts to independently determine how to allocate district expenditures to the individual school/student. APS will determine all allocations in accordance with the PED Non-Regulatory Guidance.


The APS financial system uses a coding sequence to identify expenses that are directly related to a specific school.  Teacher and principal costs are defined as direct expenses. Per pupil expenditure reporting requires reporting actual salaries for all staff including teachers and principals at each site.

District allocated

Costs in the financial system that are not coded to a specific school but rather to a department will be allocated to schools based on a percentage of use by each school.  These costs are typically associated with specific programs such as special education and transportation.  A percentage of the population will be determined based on the participation.  For example, not all schools in APS serve the same population of special education students, so the special education related expenditures from the district level will be proportionately allocated by the actual percentage of qualifying students at each school.  Other district costs such as utilities and technology also will be distributed through usage. Certain special programs will be limited to their schools as well.  An example is Career Technical Education (CTE) expenses. District level CTE expenses will only be allocated to schools that have CTE programs.  Overall district costs like human resources and finance will be equally allocated to each student.

Reporting Period

Reports will be submitted to the PED on an annual basis. Reporting will be calculated on a specific student reporting date from the previous year as determined by the PED.  Locally authorized charter schools will be required to submit data to their school district authorizer for consolidated reporting.

Administrative Position: Chief Financial Officer

Department Director:  Executive Director of Budget and Strategic Planning


Legal References:

  • Every Student Succeeds Act (ESSA) (P.L. 114–95), Part A, Subpart 1, Section 1111 Subsection (h) (1) (C) (x)

Board Policy Cross Ref.:                        

  • AE Commitment to Student Based Decisions
  • DA Fiscal Management Goals

Procedural Directive Cross Ref:

NSBA/NEPN: Classification:             DA 

Introduced: December 11, 2019
Approved: January 17, 2020

This page was last updated on: January 26, 2020.