Per Pupil Costs

Every November, public school districts submit their Annual Financial Report (AFR) to Nebraska Department of Education. The AFR summarizes the data to calculate the K-12 district and statewide Per Pupil Costs. Click the link below for additional information on the data used for the calculation.

• How are Annual School District Per Pupil Costs Calculated 2024

2022/23 Per Pupil Costs

• Statewide Per Pupil Cost averages:
  • Per Average Daily Attendance – $17,526.28
  • Per Average Daily Membership – $16,213.89
    • Statewide Per Pupil Costs from School Year 2018/19 to Present
    • Statewide Per Pupil Costs from School Year 1980/81 through 2017/18

• Per Pupil Cost information for all districts statewide:
  • Adobe Acrobat format
  • MS Excel format
    • Get past years’ Per Pupil Cost reports

Per pupil cost is calculated using data from district Annual Financial Reports.

Program Contacts

• Stephanie DeGroot: (402) 540-0649 or stephanie.degroot@nebraska.gov
• Theresa Haarberg: (402) 450-1418 or theresa.haarberg@nebraska.gov