Indian Oasis-Baboquivara Unified School District 40Budget & Spending
Sells, Pima County, Arizona NCES 0403950
- Total revenue · FY2024
- $55.6M $55,622,000
- Students enrolled
- 1,057
- Revenue per pupil
- $52,623
- Local share per pupil
- $614 4th percentile in AZ
Transparency grade C, provisional
Under reviewProvisional grade
Every district starts at a provisional C until its records have been reviewed. This is a starting point, not a finding.
If you work for this district, you can shorten the wait by sending us links to the records you already publish.
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
- $7.0M 20.9% of spending
- Administration
- $1.8M 5.4% of spending
- Per pupil
- $31,588 All functions
- Capital Outlay 37.1%
- Instruction 20.9%
- Student Transportation 10.1%
- Business & Central Services 9.6%
- Instructional Staff Support 5.5%
- Student Support Services 5.2%
- General Administration 3.9%
- Operations & Maintenance 3.7%
- Food Services 2.4%
- School Administration 1.5%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Capital Outlay | $12,375,000 | $11,708 | 37.1% |
| Instruction | $6,982,000 | $6,605 | 20.9% |
| Student Transportation | $3,379,000 | $3,197 | 10.1% |
| Business & Central Services | $3,209,000 | $3,036 | 9.6% |
| Instructional Staff Support | $1,850,000 | $1,750 | 5.5% |
| Student Support Services | $1,725,000 | $1,632 | 5.2% |
| General Administration | $1,305,000 | $1,235 | 3.9% |
| Operations & Maintenance | $1,246,000 | $1,179 | 3.7% |
| Food Services | $808,000 | $764 | 2.4% |
| School Administration | $510,000 | $482 | 1.5% |
| Total | $33,389,000 | $31,588 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $16,701,000 | $55,622,000 | +$38,921,000 | +233.0% |
| Total expenditure | $16,503,000 | $33,475,000 | +$16,972,000 | +102.8% |
| Revenue per pupil | $16,552 | $52,623 | +$36,070 | +217.9% |
| Students enrolled | 1,009 | 1,057 | +48 | +4.8% |
Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.
100-point rubric
What Indian Oasis-Baboquivara Unified School District 40 needs for an A
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Public check register
14 ptsEvery 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.
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Annual financial audit
6 ptsA 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.
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Performance or efficiency audit
5 ptsAn 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.
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Line-item adopted budget
11 ptsThe 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.
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Purchasing card transactions
9 ptsPurchasing 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.
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Payment history by category
9 ptsCumulative payments grouped by spending category, covering at least one full fiscal year.
Category totals show concentration and recurring commitments that individual payments do not.
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Machine-readable data
9 ptsFinancial 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.
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Compensation schedule
7 ptsCurrent 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.
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Bond and capital disclosure
7 ptsBond 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.
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Board minutes and agendas
7 ptsMinutes 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.
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Contracts posted
6 ptsExecuted contracts and amendments above the district bid threshold, posted in full.
A payment shows the amount. The contract shows what was promised in return.
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Direct download, no request
6 ptsCore financial records download directly, with no records request, login, or fee.
Publishing a record and releasing it on request are different levels of disclosure.
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Published records process
4 ptsA 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.