Track Every Dollar · California

San Bernardino City Unified School District

Every dollar this school system reported for the 2023-24 school year: where it came from and where it went.

Where the money comes from

Select federal, state or local to see every line.

Federal $267 million20.1%
  • All other federal money$173 million64.9%
  • School meals$37.8 million14.2%
  • Title I: schools with many low-income families$34.6 million13.0%
  • Special education (IDEA)$12.7 million4.7%
  • After-school programs (21st Century)$2.8 million1.1%
  • English learners (Title III)$1.9 million0.7%
  • Student support and enrichment (Title IV-A)$1.6 million0.6%
  • Teacher and principal training (Title II)$1.5 million0.6%
  • Career and technical education$694,0000.3%
  • Indian, Native Hawaiian and Alaska Native education$88,000under 0.1%

Inside the federal total: $170 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $900 million67.9%
  • General formula aid$641 million71.2%
  • All other state money$132 million14.7%
  • Special education$46.9 million5.2%
  • Paid by the state for the district (benefits and other costs)$33.8 million3.8%
  • Buildings and debt payments$19.3 million2.1%
  • Staff improvement$10.6 million1.2%
  • School meals$9.1 million1.0%
  • Compensatory and basic skills programs$4.8 million0.5%
  • Career and technical education$2.6 million0.3%
Local $159 million12.0%
  • Property taxes$56.4 million35.6%
  • Interest, rents, donations and other$51.3 million32.4%
  • From cities and counties$46.3 million29.2%
  • From other school districts$3.4 million2.2%
  • Tuition, fees, meals and other charges$1.0 million0.6%

Where it goes

  • Teaching (instruction)$626 million49.3%
  • Support services Details$401 million31.6%
    • Running and maintaining buildings$95.8 million23.9%
    • Student support: attendance, guidance, health and psychological services$78.8 million19.6%
    • School administration: principals' offices$73.1 million18.2%
    • Teacher support: curriculum, training, libraries$62.9 million15.7%
    • Business office and central services$35.1 million8.8%
    • Student transportation$34.4 million8.6%
    • District administration: the board and superintendent's office$12.6 million3.1%
    • Other support services and benefits paid by the state$8.6 million2.1%
  • Buildings and equipment Details$153 million12.1%

    Of this, construction: $128 million.

  • Food service and other$40.3 million3.2%
  • Interest on debt$14.1 million1.1%
  • Community services and adult education$31.1 million2.5%
  • Payments to state and local governments$41,000under 0.1%
  • Payments to other school districts$2.1 million0.2%

Inside these totals: $544 million in salaries and wages, $226 million in employee benefits. Long-term debt at year end: $454 million.

Lottery money, 2025-26 school year

  • General lottery money$8.2 million
  • Instructional materials (Proposition 20)$4.0 million
  • Total paid$12.2 million

Paid per student in average daily attendance (42,079).

Source: California State Controller's Office, Lottery Education Apportionment Master Register, fiscal year 2025-26, year to date. sco.ca.gov the payment register

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (44,712). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 178354, NCES ID 0634170.

Source: U.S. Census Bureau, Annual Survey of School System Finances, Public Elementary-Secondary Education Finances: Fiscal Year 2024. School year 2023-24. census.gov the data file

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