Paloma School District 94Budget & Spending

Gila Bend, Maricopa County, Arizona NCES 0408430

palomaesd.org ↗
Total revenue · FY2024
$3.5M $3,458,000
Students enrolled
115
Revenue per pupil
$30,070
Local share per pupil
$17,896 87th percentile in AZ

Transparency grade C, provisional

Under review

Provisional 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
$1.2M 34.4% of spending
Administration
$83.0K 2.4% of spending
Per pupil
$30,574 All functions
Instruction — 34.4%Capital Outlay — 30.8%Student Transportation — 11.3%Instructional Staff Support — 7.0%Food Services — 5.1%Student Support Services — 4.0%Business & Central Services — 2.7%Operations & Maintenance — 2.3%General Administration — 1.4%School Administration — 1.0%Total$3.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $1,210,000$1.2MCapital OutlayCapital Outlay — $1,083,000$1.1MStudent TransportationStudent Transportation — $398,000$398KInstructional Staff Suppo…Instructional Staff Support — $246,000$246KFood ServicesFood Services — $179,000$179KStudent Support ServicesStudent Support Services — $141,000$141KBusiness & Central Servic…Business & Central Services — $96,000$96.0KOperations & MaintenanceOperations & Maintenance — $80,000$80.0KGeneral AdministrationGeneral Administration — $48,000$48.0KSchool AdministrationSchool Administration — $35,000$35.0K
  • Instruction 34.4%
  • Capital Outlay 30.8%
  • Student Transportation 11.3%
  • Instructional Staff Support 7.0%
  • Food Services 5.1%
  • Student Support Services 4.0%
  • Business & Central Services 2.7%
  • Operations & Maintenance 2.3%
  • General Administration 1.4%
  • School Administration 1.0%
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Paloma School District 94 expenditures by function
FunctionAmountPer pupilShare
Instruction $1,210,000 $10,522 34.4%
Capital Outlay $1,083,000 $9,417 30.8%
Student Transportation $398,000 $3,461 11.3%
Instructional Staff Support $246,000 $2,139 7.0%
Food Services $179,000 $1,557 5.1%
Student Support Services $141,000 $1,226 4.0%
Business & Central Services $96,000 $835 2.7%
Operations & Maintenance $80,000 $696 2.3%
General Administration $48,000 $417 1.4%
School Administration $35,000 $304 1.0%
Total $3,516,000 $30,574 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $4,251,000 $3,458,000 $-793,000 -18.7%
Total expenditure $2,450,000 $3,853,000 +$1,403,000 +57.3%
Revenue per pupil $36,647 $30,070 $-6,577 -17.9%
Students enrolled 116 115 -1 -0.9%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $4,251,000 (+0.0%)Total revenue, FY2016: $4,408,000 (+3.7%)Total revenue, FY2017: $4,507,000 (+6.0%)Total revenue, FY2018: $3,367,000 (-20.8%)Total revenue, FY2019: $4,665,000 (+9.7%)Total revenue, FY2020: $3,925,000 (-7.7%)Total revenue, FY2021: $3,486,000 (-18.0%)Total revenue, FY2022: $3,918,000 (-7.8%)Total revenue, FY2023: $3,349,000 (-21.2%)Total revenue, FY2024: $3,458,000 (-18.7%)Total expenditure, FY2015: $2,450,000 (+0.0%)Total expenditure, FY2016: $5,310,000 (+116.7%)Total expenditure, FY2017: $4,845,000 (+97.8%)Total expenditure, FY2018: $3,811,000 (+55.6%)Total expenditure, FY2019: $5,078,000 (+107.3%)Total expenditure, FY2020: $3,398,000 (+38.7%)Total expenditure, FY2021: $3,928,000 (+60.3%)Total expenditure, FY2022: $2,479,000 (+1.2%)Total expenditure, FY2023: $3,426,000 (+39.8%)Total expenditure, FY2024: $3,853,000 (+57.3%)Revenue per pupil, FY2015: $36,647 (+0.0%)Revenue per pupil, FY2016: $38,000 (+3.7%)Revenue per pupil, FY2017: $38,853 (+6.0%)Revenue per pupil, FY2018: $30,333 (-17.2%)Revenue per pupil, FY2019: $39,202 (+7.0%)Revenue per pupil, FY2020: $30,664 (-16.3%)Revenue per pupil, FY2021: $31,125 (-15.1%)Revenue per pupil, FY2022: $34,070 (-7.0%)Revenue per pupil, FY2023: $29,902 (-18.4%)Revenue per pupil, FY2024: $30,070 (-17.9%)Students enrolled, FY2015: 116 (+0.0%)Students enrolled, FY2016: 116 (+0.0%)Students enrolled, FY2017: 116 (+0.0%)Students enrolled, FY2018: 111 (-4.3%)Students enrolled, FY2019: 119 (+2.6%)Students enrolled, FY2020: 128 (+10.3%)Students enrolled, FY2021: 112 (-3.4%)Students enrolled, FY2022: 115 (-0.9%)Students enrolled, FY2023: 112 (-3.4%)Students enrolled, FY2024: 115 (-0.9%)+57.3%-0.9%-17.9%-18.7%'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 Paloma School District 94 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.