Financial Reports

Cost Per Pupil By District

Cost per Pupil is based on current expenditures as reported on each school district's Annual Financial Report (DOE-25). Cost per pupil represents current expenditures less tuition and transportation costs. Any food service revenue is deducted from current expenditures before dividing by ADM in attendance. Capital and debt service are not current expenditures and are not included.

Year(s)	Last Updated	Formats
2010-2011	02/02/12
2009-2010	02/11/11
2008-2009	01/29/10
2007-2008	03/11/09
2006-2007	04/04/08
2005-2006	04/12/07
2004-2005	04/19/06
2003-2004	01/03/06
2002-2003	03/02/04
2001-2002	03/03/03
2000-2001	04/29/02

Estimated Expenditures of School Districts

This report shows a state average estimate of various expenditure categories for each grade level.

Year(s)	Last Updated	Formats
2011-2012	02/17/12
2010-2011	02/17/11
2009-2010	02/01/10
2008-2009	04/03/09
2007-2008	04/14/08
2006-2007	04/19/07
2005-2006	05/05/06
2004-2005	05/27/05
2003-2004	05/28/04
2002-2003	03/03/03
2001-2002	05/01/02
2000-2001	01/26/04

Equalized Valuation Per Pupil

Year(s)	Last Updated	Formats
2010-2011	02/02/12
2009-2010	02/11/11
2008-2009	01/29/10
2007-2008	04/03/09
2006-2007	04/09/08
2005-2006	04/24/07
2004-2005	09/12/06
2003-2004	09/12/06
2002-2003	06/21/05
2001-2002	10/06/03
2000-2001	10/08/02

State Average Cost Per Pupil and Total Expenditures

This is a compilation of each school district's Annual Financial Report (DOE-25) data indicating expenditures and costs at each grade level.

Year(s)	Last Updated	Formats
2010-2011	02/02/12
2009-2010	02/11/11
2008-2009	01/29/10
2007-2008	03/12/09
2006-2007	04/04/08
2005-2006	04/12/07
2004-2005	04/10/06
2003-2004	01/03/06
2002-2003	03/02/04
2001-2002	03/03/03
2000-2001	04/30/02

State Summary Revenue And Expenditures Of School Districts

This report summarizes for all public school districts the six main sources of revenue and the distribution of expenditures. Both dollars and percentages are reported.

Year(s)	Last Updated	Formats
2010-2011	01/03/12
2009-2010	01/03/11
2008-2009	12/08/09
2007-2008	12/08/08
2006-2007	01/28/08
2005-2006	04/12/07
2004-2005	01/19/06
2003-2004	02/25/05
2002-2003	03/02/04
2001-2002	07/08/04
2000-2001	02/16/03

Valuations, Property Tax Assessments and School Tax Rates

For districts, and towns within districts, the following items are reported: assessed valuation, equalized valuation, total tax assessment, school tax assessment, the portion of revenue returned to towns (BPT) to be applied to the school assessment, assessed total tax rate, assessed school tax rate, equalized total tax rate, equalized school tax rates, and the percentage which school tax is of total tax. For more detailed information see the NH School District Profiles.

Year(s)	Last Updated	Formats
2010-2011	07/01/11
2009-2010	07/01/10
2008-2009	07/07/09
2007-2008	07/01/08
2006-2007	09/12/07
2005-2006	08/31/06
2004-2005	11/28/05
2003-2004	06/21/05
2002-2003	11/21/05
2001-2002	10/21/02
2000-2001	12/06/01

Tools

Title	Formats
DOE-25 Cover Sheet 2010-2011
MS-25 Cover Sheet 2010-2011
DOE-25 Annual Financial Report 2010-2011 Template
Estimating Cost Per Pupil Template Template that districts may use to estimate Cost Per Pupil. Instructions are contained in the document.
MS-22 Template MS-22 Report of Appropriations Actually Voted (revised 04/12)
MS-24 Template MS-24 Revised Estimated Revenues for School Districts (revised 10/10)
NH Financial Accounting Handbook For Local Education Agencies (1999 Edition, revised 08/01)
Federal Funds Handbook
Online Grants Management System Handbook
Formulas for Cooperative School Districts As of 07/01/12

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