Educational funding covers a wide variety of expenditures, all of which are necessary to keep school systems running. The U.S. Department of Education defines current expenditures as those that take care of a schools’ day-to-day operations. Current expenditures include instruction (for example, teacher salaries, textbooks and other equipment), noninstruction (such as cafeteria services and in-school bookstores), and support services (including nurses, libraries, administration, and maintenance). Other expenditures include facilities equipment and construction, which covers new school construction including renovation and expansion of older buildings. It also includes the purchase of land on which to build new school structures. Replacement equipment includes expenditures for items that are purchased for the long term (furniture, for example). School districts also spend money on programs such as adult education, community colleges, and various other programs that are not actually a part of public el-hi education. School districts often have to borrow money to meet major expenses (such as new school construction) even after they receive government funding. Along with the other expenditures, schools also have to figure in interest expenses as they pay back long-term debt.
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