Finance > Reports > Finance Reports > Summary/Miscellaneous Reports > 65 Percent Instruction Expenditure Ratio

Information from the TASBO website: The two indicators numbered 13 and 14 will count only 3 points each. Indicator 13 will follow the NCES standard for calculation of the 65% instructional expenditure amount, and Indicator 14 will be a modified version of the NCES standard. If Indicator 13 is answered “No,” a school district may publish its check register (excluding payroll items) to receive full credit or 3 points for this indicator. The two indicators that will implement the 65% rule are:

13. Was The Percent Of Operating Expenditures Expended For Instruction More Than or Equal to 65%? (Functions 11, 36, 93, and 95) (Phased in over three years: 55% for 2006-2007; 60% for 2007-2008; and 65% for 2008-2009.)

14. Was The Percent Of Operating Expenditures Expended For Instruction More Than or Equal to 65%? (Functions 11, 12, 31, 33, 36, 93, and 95)

The information the report is using to calculate the percentages is:

NCES Definition Report

Numerator for Ratio:

Denominator for Ratio (same as NCES Modified Definition Report):

NCES Modified Definition Report

Numerator for Ratio:

Denominator for Ratio (same as NCES Definition Report):

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