The purpose of this study was to identify and understand expenditures per student in a large, rural elementary school. The expenditures were identified, analyzed to determine variations in expenditures per student, and identified the factors which contributed to these variations. Analysis of expenditures were performed between gender, ethnicity, grade level, English language proficiency, socioeconomic status, participation in supplemental programs, interdistrict transfers, and school bus routes.; The sample included a high performing elementary school based on achievement data in a rural school district located in Southern California. The study assigned the {dollar}3,902,814 in the school's budget for the 2001 to 2002 to each of the 612 students. The study accomplished this in four ways. Direct student costs were identified and assigned. These were services which could be directed attributed to specific students. Direct classroom costs were identified and assigned. These included staff salaries and classroom supplies. These expenditures were totaled, then divided by the number of students in the class, and then applied equally to each student in the class. Third, indirect school costs were identified and assigned. These expenditures include the library, computer lab, science lab, professional development, school improvement, booster club, and volunteer hours. This category of expenditures was totaled and then applied equally to each student in the school. Fourth, indirect costs were expenditures which included administration, clerical, custodial, maintenance and facilities, utilities, transportation, cafeteria, central office support, health technician, district nurse, and supplies. The fourth category of expenditures was totaled and then applied equally to each student in the school.; The study successfully accounted for the expenditures per student at the school site. The average per student expenditure was {dollar}6,377. District and site level data were collected and disaggregated. Three conclusions emerged from the study. Students who were enrolled in supplemental programs cited higher expenditures than students who remained solely in the regular education programs. Students enrolled in classrooms taught by tenured teachers reaped significantly higher expenditures per student. Lastly, students registered in classrooms with lower class size witnessed the greatest difference in expenditures per student compared to students enrolled in classrooms with higher class size.
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