Per pupil expenditures are calculated using district financial data that is in accordance with Rhode Island's Uniform Chart of Accounts. The Uniform Chart of Accounts (UCOA) is a method of accounting that provides transparency, uniformity, accountability, and comparability of financial information for all schools and districts. Per pupil is calculated by taking total expenditures divided by average daily membership. The ESSA report card excludes the following expenditures from the per pupil calculation:

  Adult Ed/Continuing Ed UCOA Program 61
  Capital UCOA Function 422
  Community Services UCOA Program 80
  Debt UCOA Function 421


Further information on RIDE's Uniform Chart of Accounts, including a description of the uniform procedure for calculating per-pupil expenditures is available at


To learn more about how your schools and districts are budgeting and spending on pupils, additional visualizations are available at