perpupil

Per-pupil is a measure used in education finance and policy to express resources or outcomes allocated to each student. The term is commonly written as per-pupil or per pupil, and appears in budgets, reports, and policy discussions. The denominator is the pupil count, typically enrolled students or full-time equivalent (FTE) pupils; the numerator is often expenditure, revenue, or a program-specific amount.

Calculation and variants: Per-pupil expenditure equals total annual operating expenditure divided by the number of pupils (enrollment or FTE). Per-pupil funding or revenue equals total funds allocated divided by the pupil count. In some jurisdictions, the denominator is average daily attendance or another attendance metric, which can affect comparability.

Applications: The measure is used to compare funding levels across schools and districts, benchmark resource intensity, and inform policy decisions about resource allocation, adequacy, and equity. It also underpins funding formulas and performance reporting.

Limitations: Per-pupil figures do not capture differences in local costs of living, program complexity, or student needs (such as special education or language services). Counting methods vary by jurisdiction, and using attendance-based denominators can distort time-based comparisons. Therefore, per-pupil is best used alongside other indicators.

Example: A district with total annual expenditure of 50 million dollars and 10,000 pupils has a per-pupil expenditure of 5,000 dollars. A second district with 70 million dollars and 14,000 pupils would also yield 5,000 dollars per pupil, illustrating the method but not the underlying cost structure or program mix.