Decatur City School DistrictBudget & Spending

Decatur, Morgan County, Alabama NCES 0101170

dcs.edu ↗
Total revenue · FY2024
$165M $164,872,000
Students enrolled
8,665
Revenue per pupil
$19,027
Local share per pupil
$7,040 86th percentile in AL

Transparency grade C, provisional

Under review

Provisional grade

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NCES F-33 · FY2024

Where the money goes

Operating and capital spending from the federal expenditure survey, rolled up by function.

Aggregate categories only: no individual payees or contracts are shown.

Instruction
$76.3M 49.5% of spending
Administration
$7.5M 4.8% of spending
Per pupil
$17,799 All functions
Instruction — 49.5%Capital Outlay — 13.9%Student Transportation — 11.7%Operations & Maintenance — 6.0%Student Support Services — 5.2%Food Services — 4.5%General Administration — 3.4%Business & Central Services — 3.0%Instructional Staff Support — 1.4%School Administration — 1.4%Total$154MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $76,277,000$76.3MCapital OutlayCapital Outlay — $21,470,000$21.5MStudent TransportationStudent Transportation — $18,033,000$18.0MOperations & MaintenanceOperations & Maintenance — $9,191,000$9.2MStudent Support ServicesStudent Support Services — $8,069,000$8.1MFood ServicesFood Services — $6,902,000$6.9MGeneral AdministrationGeneral Administration — $5,285,000$5.3MBusiness & Central Servic…Business & Central Services — $4,659,000$4.7MInstructional Staff Suppo…Instructional Staff Support — $2,176,000$2.2MSchool AdministrationSchool Administration — $2,167,000$2.2M
  • Instruction 49.5%
  • Capital Outlay 13.9%
  • Student Transportation 11.7%
  • Operations & Maintenance 6.0%
  • Student Support Services 5.2%
  • Food Services 4.5%
  • General Administration 3.4%
  • Business & Central Services 3.0%
  • Instructional Staff Support 1.4%
  • School Administration 1.4%
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Decatur City School District expenditures by function
FunctionAmountPer pupilShare
Instruction $76,277,000 $8,803 49.5%
Capital Outlay $21,470,000 $2,478 13.9%
Student Transportation $18,033,000 $2,081 11.7%
Operations & Maintenance $9,191,000 $1,061 6.0%
Student Support Services $8,069,000 $931 5.2%
Food Services $6,902,000 $797 4.5%
General Administration $5,285,000 $610 3.4%
Business & Central Services $4,659,000 $538 3.0%
Instructional Staff Support $2,176,000 $251 1.4%
School Administration $2,167,000 $250 1.4%
Total $154,229,000 $17,799 100%

NCES F-33 · FY2005–FY2024

How this has changed

Measure FY2005 FY2024 Change Nominal % Real %
Total revenue $79,552,000 $164,872,000 +$85,320,000 +107.3% +29.0%
Total expenditure $78,980,000 $161,693,000 +$82,713,000 +104.7% +27.5%
Revenue per pupil $8,994 $19,027 +$10,033 +111.6% +31.7%
Students enrolled 8,845 8,665 -180 -2.0% —
Change since FY2005, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2005: $79,552,000 (+0.0%)Total revenue, FY2006: $86,487,000 (+8.7%)Total revenue, FY2007: $91,418,000 (+14.9%)Total revenue, FY2008: $104,257,000 (+31.1%)Total revenue, FY2009: $91,532,000 (+15.1%)Total revenue, FY2010: $92,667,000 (+16.5%)Total revenue, FY2011: $95,452,000 (+20.0%)Total revenue, FY2012: $91,662,000 (+15.2%)Total revenue, FY2013: $92,300,000 (+16.0%)Total revenue, FY2014: $96,020,000 (+20.7%)Total revenue, FY2015: $96,625,000 (+21.5%)Total revenue, FY2016: $99,476,000 (+25.0%)Total revenue, FY2017: $103,332,000 (+29.9%)Total revenue, FY2018: $105,729,000 (+32.9%)Total revenue, FY2019: $113,639,000 (+42.8%)Total revenue, FY2020: $116,991,000 (+47.1%)Total revenue, FY2021: $126,347,000 (+58.8%)Total revenue, FY2022: $138,008,000 (+73.5%)Total revenue, FY2023: $152,946,000 (+92.3%)Total revenue, FY2024: $164,872,000 (+107.3%)Total expenditure, FY2005: $78,980,000 (+0.0%)Total expenditure, FY2006: $99,823,000 (+26.4%)Total expenditure, FY2007: $92,638,000 (+17.3%)Total expenditure, FY2008: $99,752,000 (+26.3%)Total expenditure, FY2009: $94,994,000 (+20.3%)Total expenditure, FY2010: $92,142,000 (+16.7%)Total expenditure, FY2011: $91,430,000 (+15.8%)Total expenditure, FY2012: $92,936,000 (+17.7%)Total expenditure, FY2013: $91,988,000 (+16.5%)Total expenditure, FY2014: $96,616,000 (+22.3%)Total expenditure, FY2015: $95,519,000 (+20.9%)Total expenditure, FY2016: $109,323,000 (+38.4%)Total expenditure, FY2017: $145,737,000 (+84.5%)Total expenditure, FY2018: $135,500,000 (+71.6%)Total expenditure, FY2019: $113,401,000 (+43.6%)Total expenditure, FY2020: $116,219,000 (+47.1%)Total expenditure, FY2021: $127,822,000 (+61.8%)Total expenditure, FY2022: $135,136,000 (+71.1%)Total expenditure, FY2023: $148,054,000 (+87.5%)Total expenditure, FY2024: $161,693,000 (+104.7%)Revenue per pupil, FY2005: $8,994 (+0.0%)Revenue per pupil, FY2006: $9,634 (+7.1%)Revenue per pupil, FY2007: $10,197 (+13.4%)Revenue per pupil, FY2008: $11,691 (+30.0%)Revenue per pupil, FY2009: $10,377 (+15.4%)Revenue per pupil, FY2010: $10,587 (+17.7%)Revenue per pupil, FY2011: $11,085 (+23.2%)Revenue per pupil, FY2012: $10,716 (+19.1%)Revenue per pupil, FY2013: $10,965 (+21.9%)Revenue per pupil, FY2014: $11,157 (+24.1%)Revenue per pupil, FY2015: $11,235 (+24.9%)Revenue per pupil, FY2016: $11,443 (+27.2%)Revenue per pupil, FY2017: $11,815 (+31.4%)Revenue per pupil, FY2018: $12,100 (+34.5%)Revenue per pupil, FY2019: $13,063 (+45.2%)Revenue per pupil, FY2020: $13,231 (+47.1%)Revenue per pupil, FY2021: $14,389 (+60.0%)Revenue per pupil, FY2022: $15,901 (+76.8%)Revenue per pupil, FY2023: $17,490 (+94.5%)Revenue per pupil, FY2024: $19,027 (+111.6%)Students enrolled, FY2005: 8,845 (+0.0%)Students enrolled, FY2006: 8,977 (+1.5%)Students enrolled, FY2007: 8,965 (+1.4%)Students enrolled, FY2008: 8,918 (+0.8%)Students enrolled, FY2009: 8,821 (-0.3%)Students enrolled, FY2010: 8,753 (-1.0%)Students enrolled, FY2011: 8,611 (-2.6%)Students enrolled, FY2012: 8,554 (-3.3%)Students enrolled, FY2013: 8,418 (-4.8%)Students enrolled, FY2014: 8,606 (-2.7%)Students enrolled, FY2015: 8,600 (-2.8%)Students enrolled, FY2016: 8,693 (-1.7%)Students enrolled, FY2017: 8,746 (-1.1%)Students enrolled, FY2018: 8,738 (-1.2%)Students enrolled, FY2019: 8,699 (-1.7%)Students enrolled, FY2020: 8,842 (0.0%)Students enrolled, FY2021: 8,781 (-0.7%)Students enrolled, FY2022: 8,679 (-1.9%)Students enrolled, FY2023: 8,745 (-1.1%)Students enrolled, FY2024: 8,665 (-2.0%)+111.6%+107.3%+104.7%+60.6%-2.0%'05'08'11'14'17'20'23'24Inflation baseline (+60.6% cumulative)Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2005 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.

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100-point rubric

What Decatur City School District needs for an A

  • Public check register

    14 pts

    Every disbursement published with payee category, date, amount, and fund, updated at least quarterly.

    A check register records where money actually went, rather than where it was budgeted to go.

  • Annual financial audit

    6 pts

    A current Annual Comprehensive Financial Report with the independent auditor opinion attached.

    A financial audit confirms the statements are accurately presented. Most states require one, so it is a floor rather than a distinction.

  • Performance or efficiency audit

    5 pts

    An independent review of whether spending achieved its stated purpose, published within the last three years.

    A financial audit asks whether the numbers are right. A performance audit asks whether the money did what it was meant to do, which is the question a taxpayer is usually asking.

  • Line-item adopted budget

    11 pts

    The adopted budget broken out by function and object code, not a summary presentation.

    Function and object detail is what allows classroom and central office spending to be compared.

  • Purchasing card transactions

    9 pts

    Purchasing and credit card transaction detail with merchant category, date, and amount.

    Card purchases sit outside the standard purchase-order process, so separate disclosure is what makes them reviewable.

  • Payment history by category

    9 pts

    Cumulative payments grouped by spending category, covering at least one full fiscal year.

    Category totals show concentration and recurring commitments that individual payments do not.

  • Machine-readable data

    9 pts

    Financial data offered as CSV, XLSX, JSON, or an open API rather than scanned images.

    A scanned PDF is technically public and practically difficult to analyse. Open formats make review possible.

  • Compensation schedule

    7 pts

    Current salary schedules and aggregate administrator compensation bands, including stipends.

    Payroll is the largest line in most district budgets, so schedule-level disclosure covers the bulk of spending.

  • Bond and capital disclosure

    7 pts

    Bond program spending reported against the specific projects voters approved, with remaining balances.

    Bond funds are borrowed against future taxes and authorised for a named project list, so reporting against that list closes the loop.

  • Board minutes and agendas

    7 pts

    Minutes and agenda packets posted together with the financial exhibits that were voted on.

    The vote and its attachment are what connect a decision to the money it moved.

  • Contracts posted

    6 pts

    Executed contracts and amendments above the district bid threshold, posted in full.

    A payment shows the amount. The contract shows what was promised in return.

  • Direct download, no request

    6 pts

    Core financial records download directly, with no records request, login, or fee.

    Publishing a record and releasing it on request are different levels of disclosure.

  • Published records process

    4 pts

    A public records page naming the responsible officer, the statutory timeline, and any fees.

    A documented process tells a requester what to expect before they file.

No items have been checked yet. These fill in as each record is located and verified.