Expenditures by type of cost

What this dataset measures

Built to check a widely shared claim that Seattle Public Schools' budget rose 96% from 2014 to 2025 while enrollment stayed near 48,500. Uses the state's year-end financial records (F-196) for every district so Seattle and the statewide total are measured the same way.

Geography

Seattle, Washington, Washington

Unit of observation

School district and school year

Update cadence

Annual, after OSPI posts F-196 data (December)

Curator

FactHub Research Team

Curated data tables

Expenditures by type of cost

Long format: school year, object group, amount.

Unit of observation: School year x object group

seattle-schools-budget-by-object.csv text/csv · 4.5 KB (4,604 bytes)

The first 100 of 108 rows 3 columns Download the full file

The first 100 of 108 rows

school_year	object_group	amount US dollars
2013-14	Capital outlay	488403.32
2014-15	Capital outlay	640090.57
2015-16	Capital outlay	1136554.69
2016-17	Capital outlay	882879.31
2017-18	Capital outlay	1446102.19
2018-19	Capital outlay	3450891.73
2019-20	Capital outlay	2067260.75
2020-21	Capital outlay	1346934.85
2021-22	Capital outlay	2224941.99
2022-23	Capital outlay	8563578.92
2023-24	Capital outlay	8509966.97
2024-25	Capital outlay	3896869.59
2013-14	Certificated staff salaries (teachers and others)	273131347.45
2014-15	Certificated staff salaries (teachers and others)	290787208.36
2015-16	Certificated staff salaries (teachers and others)	315950046.57
2016-17	Certificated staff salaries (teachers and others)	333955718.43
2017-18	Certificated staff salaries (teachers and others)	358872025.46
2018-19	Certificated staff salaries (teachers and others)	405262355.39
2019-20	Certificated staff salaries (teachers and others)	432086144.74
2020-21	Certificated staff salaries (teachers and others)	444703656.95
2021-22	Certificated staff salaries (teachers and others)	465268086.51
2022-23	Certificated staff salaries (teachers and others)	485619966.93
2023-24	Certificated staff salaries (teachers and others)	495867084.59
2024-25	Certificated staff salaries (teachers and others)	519721722.16
2013-14	Classified staff salaries (support staff)	105492161.22
2014-15	Classified staff salaries (support staff)	116595037.61
2015-16	Classified staff salaries (support staff)	128551563.23
2016-17	Classified staff salaries (support staff)	138613240.00
2017-18	Classified staff salaries (support staff)	148316722.78
2018-19	Classified staff salaries (support staff)	164262536.64
2019-20	Classified staff salaries (support staff)	170856257.32
2020-21	Classified staff salaries (support staff)	174135815.06
2021-22	Classified staff salaries (support staff)	191059734.16
2022-23	Classified staff salaries (support staff)	198524219.55
2023-24	Classified staff salaries (support staff)	211394278.98
2024-25	Classified staff salaries (support staff)	218001653.93
2013-14	Employee benefits and payroll taxes	126904262.90
2014-15	Employee benefits and payroll taxes	133502859.01
2015-16	Employee benefits and payroll taxes	153513711.84
2016-17	Employee benefits and payroll taxes	161907001.71
2017-18	Employee benefits and payroll taxes	182000478.00
2018-19	Employee benefits and payroll taxes	204606372.72
2019-20	Employee benefits and payroll taxes	218288204.28
2020-21	Employee benefits and payroll taxes	232435738.93
2021-22	Employee benefits and payroll taxes	227121362.75
2022-23	Employee benefits and payroll taxes	240105016.46
2023-24	Employee benefits and payroll taxes	226635858.26
2024-25	Employee benefits and payroll taxes	240895971.10
2013-14	Other	0.00
2014-15	Other	0.00
2015-16	Other	0.00
2016-17	Other	0.00
2017-18	Other	0.00
2018-19	Other	0.00
2019-20	Other	0.00
2020-21	Other	0.00
2021-22	Other	0.00
2022-23	Other	0.00
2023-24	Other	0.00
2024-25	Other	0.00
2013-14	Purchased services	74411672.89
2014-15	Purchased services	78314951.97
2015-16	Purchased services	82776841.48
2016-17	Purchased services	86017238.93
2017-18	Purchased services	94000403.38
2018-19	Purchased services	105481130.26
2019-20	Purchased services	106222307.55
2020-21	Purchased services	83281976.53
2021-22	Purchased services	126009768.53
2022-23	Purchased services	151988570.89
2023-24	Purchased services	166796464.54
2024-25	Purchased services	179233306.47
2013-14	Supplies and materials	30319386.90
2014-15	Supplies and materials	26843604.62
2015-16	Supplies and materials	27384447.84
2016-17	Supplies and materials	29743945.80
2017-18	Supplies and materials	30850717.61
2018-19	Supplies and materials	29715842.86
2019-20	Supplies and materials	36941323.51
2020-21	Supplies and materials	37779217.77
2021-22	Supplies and materials	42280384.33
2022-23	Supplies and materials	38806257.93
2023-24	Supplies and materials	28562869.84
2024-25	Supplies and materials	33463780.83
2013-14	Transfers (net)	0.00
2014-15	Transfers (net)	-0.00
2015-16	Transfers (net)	0.00
2016-17	Transfers (net)	0.00
2017-18	Transfers (net)	-0.00
2018-19	Transfers (net)	0.00
2019-20	Transfers (net)	0.00
2020-21	Transfers (net)	0.00
2021-22	Transfers (net)	-0.00
2022-23	Transfers (net)	-0.00
2023-24	Transfers (net)	0.00
2024-25	Transfers (net)	-0.00
2013-14	Travel	935548.29
2014-15	Travel	1382865.32
2015-16	Travel	1294525.06
2016-17	Travel	1036900.54

3 field definitions

Field	Type	Meaning	Units	Value type
school_year	string	School year		observed
object_group	string	F-196 object (salaries, benefits, services, supplies, travel, capital, transfers)		observed
amount	number	General fund expenditures	US dollars	observed

Supporting files

Source snapshots, manifests, quality reports, documentation, and other materials used to produce or review this release.

• seattle-schools-budget-dataset-parts.json Documentation · application/json · 40.7 KB (41,667 bytes)

  Machine-readable sources, table definitions, events, saved analyses and the attributed statement for this dataset version.

Sources

1. Office of Superintendent of Public Instruction (OSPI) Annual school district financial statements (F-196): general fund expenditures by program and object, revenues by source, and the enrollment OSPI uses for per-pupil figures. 10-year workbook (https://ospi.k12.wa.us/sites/default/files/2025-12/10_year_f-196_data_2024-25.xlsx) for 2014-15 to 2024-25; 2013-14 and detail rows from the SAFS F-196 data files (https://ospi.k12.wa.us/safs-data-files).

   Retrieved November 3, 2026. Washington State public record. Public government data; derived tables redistributed with attribution.

   Reliability: Government. OSPI compiles the year-end financial statements every Washington school district must file (form F-196). Figures are as reported by the district; OSPI publishes them without audit adjustment.

2. OSPI Financial Reporting Summary, Section One Statewide general fund expenditures and per-pupil spending by year, 2014-15 to 2024-25 (2013-14 from the 2022-23 edition: https://ospi.k12.wa.us/sites/default/files/2023-12/2022-23_section_one_statewideaveragefinancialtablesandcharts.pdf).

   Retrieved November 3, 2026. Washington State public record. Public government document.

   Reliability: Government. OSPI summary of all districts' F-196 reports; used here for the statewide comparison. Its per-pupil enrollment counts K-12 FTE plus some special-education and institutional students.

3. OSPI Report Card enrollment (data.wa.gov) October headcount by grade for Seattle School District No. 1, 2014-15 to 2024-25; 2025-26 from https://data.wa.gov/d/wvqy-yp3m.

   Retrieved November 3, 2026. Washington State open data. Public open data.

   Reliability: Government. Headcount of students enrolled on the October count date, as districts report it to OSPI. Earliest year in this series is 2014-15.

4. Seattle Public Schools 2026-27 Budget Book 2024-25 actual and 2025-26 and 2026-27 budgeted general fund totals; K-12 AAFTE 2022-23 to 2026-27; fund balance outlook.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. The district's own adopted budget. SPS argues the state underfunds it, but these figures are its audited actuals and adopted budgets, which match OSPI's records.

5. Seattle Public Schools Adopted Budget 2015-2016 (copy) 2013-14 actual general fund summary (F-195 format) and 2013-14 actual K-12 AAFTE.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. SPS no longer posts this book on its site; this copy is kept by a parent-run data project. Its 2013-14 totals match OSPI's F-196 records to the dollar.

6. Seattle Public Schools Adopted Budget 2016-2017 (copy) K-12 AAFTE 2012-13 to 2014-15 with kindergarten shown at half-day and state-funded full-day kindergarten separately.

   Retrieved November 3, 2026. Public record. Public document; figures quoted with attribution.

   Reliability: Party to the dispute. District budget book copy kept by a parent-run data project; AAFTE figures are from OSPI report 1251.

7. U.S. Bureau of Labor Statistics, CPI-U Seattle-Tacoma-Bellevue CPI-U (CUURS49DSA0, bimonthly) and U.S. city average CPI-U (CUUR0000SA0), averaged over each September-August school year.

   Retrieved November 3, 2026. Public domain (U.S. government work). Public domain.

   Reliability: Government. Official consumer price index. The Seattle index is published for even months only.

8. U.S. Bureau of Economic Analysis via FRED Implicit price deflator for state and local government consumption and investment (quarterly), averaged Q3 to Q2 for each school year; used as a sensitivity check.

   Retrieved November 3, 2026. Public domain (U.S. government work). Public domain.

   Reliability: Government. National index of the prices state and local governments pay, dominated by employee compensation; not specific to Washington or schools.

9. @PNWConservative on X The post rated in the companion fact check.

   Retrieved November 3, 2026. Quoted for commentary. Quotation only.

   Reliability: Advocacy group. Has a stake in this finding. Anonymous political account; the post argues for Initiative 645.

Limitations and reproducibility

Reproducible from public sources: Every figure comes from public OSPI files, SPS budget books, BLS and BEA. Sum the F-196 general fund rows for district 17001 by year (or read the OSPI 10-year workbook), divide by OSPI's per-pupil enrollment, and deflate with the September-August average of the Seattle CPI-U.

• General fund only; capital and debt-service funds are excluded.
• 2013-14 kindergarten FTE was counted mostly at half-day, which understates 2013-14 enrollment relative to later years.
• Price indexes measure consumer or government prices broadly, not school costs specifically.
• Budget-year figures (2025-26, 2026-27) can change at year end.