District and School Administration – Expenditures for the school board, office of the superintendent, principals, and any other line administrators who supervise staff.

District Support Services - Expenditures for central office administration and central office operations not included in district and school administration. Includes expenditures for business services, data processing, legal services, personnel office, printing, and the school census.

Regular Instruction - Expenditures for elementary and secondary classroom instruction and student activities, not including vocational instruction and exceptional instruction. Includes salaries of teachers, classroom aides, coaches, and expenditures for classroom supplies and textbooks.

Vocational Instruction - Expenditures in secondary schools for instruction that is related to job skills and career exploration. Includes expenditures for family and consumer sciences, as well as industrial technology, business, agriculture, and distributive education.

Exceptional Instruction – Special Education: Expenditures for instruction of students who, because of special characteristics or conditions, are provided educational programs that are different from regular instructional programs. Includes expenditures for special instruction of students who are emotionally or psychologically disabled, or mentally retarded; for students with physical, hearing, speech, and visual impairments; and for students with special learning and behavior problems.

Instructional Support Services - Expenditures for activities intended to help teachers provide instruction, not including expenditures for principals or superintendents. Includes expenditures for assistant principals, curriculum development, libraries, media centers, audio visual support, staff development, and computer assisted instruction.

Pupil Support Services - Expenditures for all non-instructional services provided to students, including transportation (including salaries, contracted services, fuel for buses, and other transportation related expenditures). Includes expenditures for counseling, guidance, health services, psychological services, and attendance and social work services.

Sites & Buildings - Operations and Maintenance - Expenditures for operation, maintenance, and repair of the district's buildings, grounds, and equipment. Includes expenditures for custodians, fuel for buildings, electricity, telephones, and repairs.

Other Operating Programs - Expenditures for general fund operating programs necessary to a district's operations but not assignable to other programs. These can include federally funded community education services for students, property and liability premiums, principal and interest on non-capital obligations.