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
|UCOA Function 422
|UCOA Program 80
|UCOA Function 421
More information about RIDE's Uniform Chart of Accounts can be found at http://ride.ri.gov/FundingFinance/SchoolDistrictFinancialData/UniformChartofAccounts.aspx.
To learn more about how your school or district is spending on students, see charts and tables posted here: https://datacenter.ride.ri.gov/finance/all-reports