It is important to know how much it costs to educate each student. To do this, Rhode Island uses a Uniform Chart of Accounts. This Uniform Chart of Accounts (UCOA) allows our schools and districts to compare how much they spend per student on instruction, leadership and operations, to name a few. This per-pupil amount is calculated by dividing average daily membership into total expenditures. The per-pupil amount calculation includes actual personnel expenditures and actual nonpersonnel expenditures. The ESSA report card does not include the following spending in the per pupil calculations.

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


More information about RIDE's Uniform Chart of Accounts can be found at

To learn more about how your school or district is spending on students, see charts and tables posted here: