Massachusetts School District Expenditures by Function Code

Function codes detail discrete school spending for administration, teaching, and maintenance from fiscal year 2009 onward. The Massachusetts Department of Education provides this data, which distinguishes between in-district and out-of-district programs and categorizes funding by source. Charter and virtual school expenditures are excluded from this specific dataset.

Use Cases

• Analyze trends in PER_PUPIL_EXP across DIST_NAME and SY to identify districts with rising or falling operational costs.
• Model the relationship between TOT_EXP, FUNC_CAT_CODE (e.g., administration vs. teaching), and funding sources like GEN_FUND or GRNTS_REVOLV.
• Compare IN_OUT_DIST spending patterns for specific FUNC_DESC categories like 'Instructional Leadership' or 'Maintenance'.
• Cluster DIST_CODE entities based on their expenditure profile across multiple FUNC_CODE categories to find similar districts.
• Forecast future TOT_EXP for a DIST_NAME using historical SY data and shifts in FUNC_CAT_DESC allocations.

Strengths

• Data covers multiple fiscal years starting from 2009, enabling longitudinal analysis.
• Includes 12 detailed columns for granular breakdowns of expenditure type, district, and funding source.
• Expenditures are categorized by specific function codes (FUNC_CODE) within major areas like administration and teaching.

Limitations

• Excludes charter school and virtual school data, limiting analysis to traditional public school districts.
• Function code '2220 Curriculum/Dept Leaders (School Level)' was discontinued starting in fiscal year 2018, creating a data break.
• Sample size and total row count are unknown, making it difficult to assess statistical power.

Provenance

Source

Massachusetts Department of Education via educationtocareer.data.mass.gov.

Collection Method

Reported financial data from school districts, published as part of the state's School Finance Dashboard.

Time Range

From fiscal year 2009 onward.

Freshness

Last updated March 2026, indicating active maintenance.

Geography

Massachusetts, United States.