Ohio School Report Cards — District Spending Per Pupil

Source. Ohio Department of Education and Workforce, Ohio School Report Cards, district-level spending download. The 2024–2025 edition is 2425_DISTRICT_SPEND_PER_PUPIL.xlsx, generated November 25, 2025. Type. Primary source — machine-readable per-district expenditure data. Location. reportcard.education.ohio.gov, Download Data → Spending, district level.

What it contains. One row per district on the DISTRICT_SPENDING_PER_PUPIL sheet, keyed by District IRN: Expenditures per Equivalent Pupil and its two components, – Federal Funds and – State and Local Funds. Figures come from DEW’s Expenditure Flow Model, which organizes districts’ end-of-year financial records into comparable categories.

The denominator is the whole story. This file reports expenditure per equivalent pupil. The denominator is an average-daily-membership count weighted upward by DEW formulas for economically disadvantaged, English-learner, and disability enrollment — so a high-need district divides its spending by a larger number than its headcount and reports a lower figure. This is not the per-pupil expenditure most Ohio arguments quote, and it is not Per-Pupil Operating Expenditure, which uses a headcount denominator. See Expenditure Per Equivalent Pupil for what the difference does to a correlation.

Access constraints. Freely available, no registration. XLSX.

Caveats:

• Not comparable to headcount per-pupil figures. For 2024–2025 this file reports a median of $12,856 and a mean of $13,224 across 607 districts. Within the Expanded List, where the same expenditures are divided both ways, the headcount median is $16,289 — the equivalent-pupil figure is 21% lower, and that gap is the weighting alone, with no definitional difference to confound it. verified
• The all-funds total is the sum of the two components, so federal and state-and-local are not independent predictors of anything and must not be entered in one model as though they were. verified the components sum to the total in every published quintile row
• Whether residual federal relief is included is not stated on the file. The corpus records that including or excluding COVID relief moved statewide per-pupil expenditure by $821 in FY2022 — larger than most policy changes it models. The 2024–2025 federal mean of $675 per equivalent pupil is small enough to be consistent with Title I and IDEA alone, so the relief tail is probably exhausted here, but the file does not say so and any use of the federal component should. open

Companion file. The FY2025 Expenditure Expanded List carries Unweighted ADM and Weighted ADM per IRN on separate sheets over the same operating expenditure total. It is the file that turned the denominator problem above from an argument into a measurement: the Performance Index correlates with those expenditures at −0.015 per weighted pupil and −0.337 per unweighted pupil. verified Note that its published filename carries spaces (FY25 Expanded List.xlsx), not the underscores cited in White Paper 013.

Also read by #

• OCG White Paper No. 013 — Does Per-Pupil Spending Track Academic Performance?

Feeds connector #

dew-report-card, source key spend-per-pupil-2425.