A. Unless otherwise specifically defined, "per-pupil expenditure" shall mean the aggregate current expenditures of school districts, from all funding sources including federal funds, state funds and local funds, plus the direct support aggregate current expenditures of the state for the day-to-day operations of schools and school districts from all funding sources including federal funds, divided by the aggregate student membership number for the same fiscal year for which the expenditures are determined. The aggregate student membership number shall be the count of students enrolled on October 1 or the school day closest to October 1 to whom school districts in the state provide a public education. The aggregate current expenditures shall include without limitation the following categories of expenditures: 1. Instruction provided by school district instructional staff; 2. Academic instruction provided through career and technology education programs in comprehensive schools or at technology center schools that satisfy high school graduation requirements; 3. Instruction provided through concurrent classes that satisfy high school graduation requirements; 4. Support services for students; 5. Support services for instructional staff; 6. Support services for general administration; 7. Support services for school administration; 8. Support services for business; 9. Operation and maintenance of plant services; 10. Student transportation services; 11. Child nutrition services; and 12. Enterprise services. B. Aggregate current expenditures shall not include expenditures for adult and community education, facilities acquisition and construction services, debt services, property, and other expenditures not related to the day-to-day operations. C. The provisions of subsection A of this section shall apply when related to the expenditure of public funds by educational and governmental entities. When reporting or publishing the per-pupil expenditure for any purpose, the State Department of Education shall also report or publish each category of expenditure as listed in subsection A of this section as well as the aggregate expenditure.
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