The Iowa Department of Education states, "Per pupil expenditure amounts, while informative, provide an incomplete framework in which to understand statewide, district, or school expenditure levels. A wide range of per pupil expenditure values exist as the result of a multitude of district and school differences statewide.
Sources: Federal Reserve Bank of Minneapolis, Iowa Dept. of Education, and Iowa Dept. of Management. Calculations and charts by Iowans for Tax Relief and ITR Foundation.