Track Every Dollar · California

San Francisco 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 $101 million6.6%
  • All other federal money$35.1 million34.9%
  • School meals$23.1 million22.9%
  • Title I: schools with many low-income families$20.2 million20.1%
  • Special education (IDEA)$16.1 million16.0%
  • English learners (Title III)$2.3 million2.3%
  • Teacher and principal training (Title II)$1.5 million1.5%
  • After-school programs (21st Century)$1.4 million1.4%
  • Student support and enrichment (Title IV-A)$889,0000.9%
  • Indian, Native Hawaiian and Alaska Native education$24,000under 0.1%

Inside the federal total: $29.7 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $553 million36.5%
  • General formula aid$348 million63.0%
  • All other state money$88.7 million16.0%
  • Paid by the state for the district (benefits and other costs)$40.2 million7.3%
  • Buildings and debt payments$29.9 million5.4%
  • Staff improvement$18.5 million3.3%
  • School meals$12.3 million2.2%
  • Compensatory and basic skills programs$5.3 million0.9%
  • Career and technical education$5.0 million0.9%
  • Special education$5.0 million0.9%
Local $861 million56.8%
  • Property taxes$452 million52.4%
  • Interest, rents, donations and other$234 million27.2%
  • Other local taxes (sales, utility, income)$147 million17.0%
  • From cities and counties$26.8 million3.1%
  • Tuition, fees, meals and other charges$1.8 million0.2%

Where it goes

  • Teaching (instruction)$702 million51.7%
  • Support services Details$483 million35.6%
    • Student support: attendance, guidance, health and psychological services$124 million25.7%
    • Teacher support: curriculum, training, libraries$86.7 million17.9%
    • Running and maintaining buildings$80.6 million16.7%
    • School administration: principals' offices$65.5 million13.6%
    • Business office and central services$62.7 million13.0%
    • Student transportation$37.5 million7.8%
    • District administration: the board and superintendent's office$14.9 million3.1%
    • Other support services and benefits paid by the state$11.1 million2.3%
  • Buildings and equipment Details$82.3 million6.1%

    Of this, construction: $81.5 million.

  • Food service and other$40.9 million3.0%
  • Interest on debt$45.5 million3.3%
  • Community services and adult education$465,000under 0.1%
  • Payments to state and local governments$105,000under 0.1%
  • Payments to other school districts$4.0 million0.3%

Inside these totals: $664 million in salaries and wages, $262 million in employee benefits. Long-term debt at year end: $933 million.

Lottery money, 2025-26 school year

  • General lottery money$9.2 million
  • Instructional materials (Proposition 20)$4.4 million
  • Total paid$13.6 million

Paid per student in average daily attendance (47,091).

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 (48,736). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 101304, NCES ID 0634410.

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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