Cost Per Pupil

This section presents information related to the use of federal and local funds in the public education system. The methodology used in the Puerto Rico Department of Education (DEPR) to calculate the cost per student (per-pupil expenditure) is included. This report presents both direct and indirect expenses and exclusions. For more details on the calculations, use the link provided at the bottom of the Cost Per Student Per School Procedures Guide screen. The data presented are those that correspond to the most recent audited financial statements available.

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  1. Procedures manual: Procedures guide cost per student per school.
  2. Cost per Student includes the total expenses in the year of state and federal funds related to instruction in schools and administration expenses at the central and regional levels. Does not include the item 'Excluded' as it represents expenses outside of free PK-12 education.
  3. Federal funds, which are indicated by school, are the contribution of various assistant secretaries and federal programs.

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