The unsubsidized cost is the LEA's total expenditure per student, excluding any fees and charges to the individual student. It includes expenditures from all public revenue sources including local, state and federal funds. All public expenditures would include all operating and capital expenditures (such as for instructional, support and non-instructional services; equipment acquisition; and facilities and construction), from all public revenue sources.
No, unified school districts may utilize the K-12 per student cost, rather than computing a separate per student cost for secondary students. Alternatively, the LEA may choose to compute cost on a school-by-school basis.