Spending for the 2012-2013 school year averaged $12,781 per-pupil, as reported by the Kansas Department of Education (KSDE). Spending attributed to individual districts and shown on the chart below is derived from total spending and student enrollment as contained in the KSDE online database. However, a small amount of spending is excluded from that database, so per-pupil spending attributed to individual districts and shown on the chart below is very slightly less than the $12,781 average spending reported by KSDE. District and statewide totals do not include any capital spending related to voter-approved bond issues. In accordance with KSDE accounting procedures, those expenditures are never reported as Capital Outlay; they are reported as Bond Payments over the life of the bonds (typically 20 years). See Data Notes to learn how per-pupil spending is calculated and see the the difference between total spending and the spending amounts in the KSDE database; you can also download the KSDE accounting manual to see how expenditures are assigned to the various cost centers (Instruction, Student Support, etc.).