This statistical report compares school expenses against the total maintenance and operation expenses for general governmental departments in cities, of over 50,000 population, that include school system expenditures within city government costs. Reported in tabular form are (1) total payments for major functions, (2) total payments for schools, (3) cost per capita for major functions, (4) cost per capita for schools alone, and (5) percentage of total city expense allocated to schools. Annual data for 1966-71 by population grouping are also given, indicating the cost per capita for schools and the percentage of total city expense allocated to schools. A related document is ED 060 539. (EA)