Fowler School District 45Budget & Spending

Phoenix, Maricopa County, Arizona NCES 0403060

fesd.org ↗
Total revenue · FY2024
$53.4M $53,407,000
Students enrolled
3,511
Revenue per pupil
$15,211
Local share per pupil
$4,726 45th percentile in AZ

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
$19.8M 40.0% of spending
Administration
$2.8M 5.6% of spending
Per pupil
$14,110 All functions
Instruction — 40.0%Capital Outlay — 22.5%Student Support Services — 7.1%Student Transportation — 6.1%Food Services — 5.8%Operations & Maintenance — 5.0%Instructional Staff Support — 4.7%General Administration — 3.6%Business & Central Services — 3.3%School Administration — 1.9%Total$49.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $19,809,000$19.8MCapital OutlayCapital Outlay — $11,156,000$11.2MStudent Support ServicesStudent Support Services — $3,518,000$3.5MStudent TransportationStudent Transportation — $3,034,000$3.0MFood ServicesFood Services — $2,861,000$2.9MOperations & MaintenanceOperations & Maintenance — $2,462,000$2.5MInstructional Staff Suppo…Instructional Staff Support — $2,320,000$2.3MGeneral AdministrationGeneral Administration — $1,796,000$1.8MBusiness & Central Servic…Business & Central Services — $1,617,000$1.6MSchool AdministrationSchool Administration — $966,000$966K
  • Instruction 40.0%
  • Capital Outlay 22.5%
  • Student Support Services 7.1%
  • Student Transportation 6.1%
  • Food Services 5.8%
  • Operations & Maintenance 5.0%
  • Instructional Staff Support 4.7%
  • General Administration 3.6%
  • Business & Central Services 3.3%
  • School Administration 1.9%
Reported separately from the chart above Interest on Debt: $26,000 Debt service is not operating spending and is not comparable between districts, so it sits outside the chart. In some states, recapture payments are reported in this federal variable as well.
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Fowler School District 45 expenditures by function
FunctionAmountPer pupilShare
Instruction $19,809,000 $5,642 40.0%
Capital Outlay $11,156,000 $3,177 22.5%
Student Support Services $3,518,000 $1,002 7.1%
Student Transportation $3,034,000 $864 6.1%
Food Services $2,861,000 $815 5.8%
Operations & Maintenance $2,462,000 $701 5.0%
Instructional Staff Support $2,320,000 $661 4.7%
General Administration $1,796,000 $512 3.6%
Business & Central Services $1,617,000 $461 3.3%
School Administration $966,000 $275 1.9%
Total $49,539,000 $14,110 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $34,946,000 $53,407,000 +$18,461,000 +52.8%
Total expenditure $35,534,000 $52,186,000 +$16,652,000 +46.9%
Revenue per pupil $7,302 $15,211 +$7,910 +108.3%
Students enrolled 4,786 3,511 -1,275 -26.6%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $34,946,000 (+0.0%)Total revenue, FY2016: $39,932,000 (+14.3%)Total revenue, FY2017: $36,124,000 (+3.4%)Total revenue, FY2018: $39,093,000 (+11.9%)Total revenue, FY2019: $42,471,000 (+21.5%)Total revenue, FY2020: $43,828,000 (+25.4%)Total revenue, FY2021: $39,082,000 (+11.8%)Total revenue, FY2022: $38,545,000 (+10.3%)Total revenue, FY2023: $52,004,000 (+48.8%)Total revenue, FY2024: $53,407,000 (+52.8%)Total expenditure, FY2015: $35,534,000 (+0.0%)Total expenditure, FY2016: $35,233,000 (-0.8%)Total expenditure, FY2017: $38,256,000 (+7.7%)Total expenditure, FY2018: $37,814,000 (+6.4%)Total expenditure, FY2019: $39,698,000 (+11.7%)Total expenditure, FY2020: $40,145,000 (+13.0%)Total expenditure, FY2021: $37,343,000 (+5.1%)Total expenditure, FY2022: $42,275,000 (+19.0%)Total expenditure, FY2023: $45,089,000 (+26.9%)Total expenditure, FY2024: $52,186,000 (+46.9%)Revenue per pupil, FY2015: $7,302 (+0.0%)Revenue per pupil, FY2016: $10,508 (+43.9%)Revenue per pupil, FY2017: $7,663 (+4.9%)Revenue per pupil, FY2018: $8,211 (+12.5%)Revenue per pupil, FY2019: $9,324 (+27.7%)Revenue per pupil, FY2020: $9,898 (+35.6%)Revenue per pupil, FY2021: $10,397 (+42.4%)Revenue per pupil, FY2022: $10,254 (+40.4%)Revenue per pupil, FY2023: $13,631 (+86.7%)Revenue per pupil, FY2024: $15,211 (+108.3%)Students enrolled, FY2015: 4,786 (+0.0%)Students enrolled, FY2016: 3,800 (-20.6%)Students enrolled, FY2017: 4,714 (-1.5%)Students enrolled, FY2018: 4,761 (-0.5%)Students enrolled, FY2019: 4,555 (-4.8%)Students enrolled, FY2020: 4,428 (-7.5%)Students enrolled, FY2021: 3,759 (-21.5%)Students enrolled, FY2022: 3,759 (-21.5%)Students enrolled, FY2023: 3,815 (-20.3%)Students enrolled, FY2024: 3,511 (-26.6%)+108.3%+52.8%+46.9%-26.6%'15'18'21'24Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

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100-point rubric

What Fowler School District 45 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.