A. Unless otherwise specifically defined, “per-pupil expenditure” shall mean the aggregate current expenditures of school districts, from all funding sources including federal funds, state funds and local funds, plus the direct support aggregate current expenditures of the state for the day-to-day operations of schools and school districts from all funding sources including federal funds, divided by the aggregate student membership number for the same fiscal year for which the expenditures are determined. The aggregate student membership number shall be the count of students enrolled on October 1 or the school day closest to October 1 to whom school districts in the state provide a public education. The aggregate current expenditures shall include without limitation the following categories of expenditures:

B. Aggregate current expenditures shall not include expenditures for adult and community education, facilities acquisition and construction services, debt services, property and other expenditures not related to the day-to-day operations.

C. The provisions of subsection A of this section shall apply when related to the expenditure of public funds by educational and governmental entities. When reporting or publishing the per-pupil expenditure for any purpose, the State Department of Education shall also report or publish each category of expenditure as listed in subsection A of this section as well as the aggregate expenditure.