Delano Union Elementary School DistrictBudget & Spending

Delano, Kern County, California NCES 0610890

duesd.org ↗
Total revenue · FY2024
$177M $176,635,000
Students enrolled
6,235
Revenue per pupil
$28,330
Local share per pupil
$3,541 10th percentile in CA

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
$82.8M 54.5% of spending
Administration
$7.0M 4.6% of spending
Per pupil
$24,396 All functions
Instruction — 54.5%Student Transportation — 10.5%Capital Outlay — 7.2%Food Services — 6.6%Student Support Services — 6.3%Operations & Maintenance — 4.5%Instructional Staff Support — 3.6%General Administration — 3.3%Business & Central Services — 1.7%School Administration — 1.3%Other Support Services — 0.5%Total$152MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $82,827,000$82.8MStudent TransportationStudent Transportation — $15,911,000$15.9MCapital OutlayCapital Outlay — $10,943,000$10.9MFood ServicesFood Services — $10,031,000$10.0MStudent Support ServicesStudent Support Services — $9,627,000$9.6MOperations & MaintenanceOperations & Maintenance — $6,848,000$6.8MInstructional Staff Suppo…Instructional Staff Support — $5,443,000$5.4MGeneral AdministrationGeneral Administration — $5,002,000$5.0MBusiness & Central Servic…Business & Central Services — $2,649,000$2.6MSchool AdministrationSchool Administration — $1,994,000$2.0MOther Support ServicesOther Support Services — $755,000$755KOther ProgramsOther Programs — $76,000$76.0K
  • Instruction 54.5%
  • Student Transportation 10.5%
  • Capital Outlay 7.2%
  • Food Services 6.6%
  • Student Support Services 6.3%
  • Operations & Maintenance 4.5%
  • Instructional Staff Support 3.6%
  • General Administration 3.3%
  • Business & Central Services 1.7%
  • School Administration 1.3%
  • Other Support Services 0.5%
  • Other Programs 0.0%
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Delano Union Elementary School District expenditures by function
FunctionAmountPer pupilShare
Instruction $82,827,000 $13,284 54.5%
Student Transportation $15,911,000 $2,552 10.5%
Capital Outlay $10,943,000 $1,755 7.2%
Food Services $10,031,000 $1,609 6.6%
Student Support Services $9,627,000 $1,544 6.3%
Operations & Maintenance $6,848,000 $1,098 4.5%
Instructional Staff Support $5,443,000 $873 3.6%
General Administration $5,002,000 $802 3.3%
Business & Central Services $2,649,000 $425 1.7%
School Administration $1,994,000 $320 1.3%
Other Support Services $755,000 $121 0.5%
Other Programs $76,000 $12 0.0%
Total $152,106,000 $24,396 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $93,104,000 $176,635,000 +$83,531,000 +89.7%
Total expenditure $92,422,000 $157,721,000 +$65,299,000 +70.7%
Revenue per pupil $12,251 $28,330 +$16,079 +131.3%
Students enrolled 7,600 6,235 -1,365 -18.0%
Change since FY2015, every measure on one scale
-50%0%+50%+100%+150%K12 TransparencyTotal revenue, FY2015: $93,104,000 (+0.0%)Total revenue, FY2016: $104,673,000 (+12.4%)Total revenue, FY2017: $106,429,000 (+14.3%)Total revenue, FY2018: $106,560,000 (+14.5%)Total revenue, FY2019: $114,031,000 (+22.5%)Total revenue, FY2020: $109,970,000 (+18.1%)Total revenue, FY2021: $120,673,000 (+29.6%)Total revenue, FY2022: $136,092,000 (+46.2%)Total revenue, FY2023: $181,859,000 (+95.3%)Total revenue, FY2024: $176,635,000 (+89.7%)Total expenditure, FY2015: $92,422,000 (+0.0%)Total expenditure, FY2016: $91,743,000 (-0.7%)Total expenditure, FY2017: $100,474,000 (+8.7%)Total expenditure, FY2018: $101,162,000 (+9.5%)Total expenditure, FY2019: $110,698,000 (+19.8%)Total expenditure, FY2020: $108,304,000 (+17.2%)Total expenditure, FY2021: $110,475,000 (+19.5%)Total expenditure, FY2022: $126,346,000 (+36.7%)Total expenditure, FY2023: $151,029,000 (+63.4%)Total expenditure, FY2024: $157,721,000 (+70.7%)Revenue per pupil, FY2015: $12,251 (+0.0%)Revenue per pupil, FY2016: $14,116 (+15.2%)Revenue per pupil, FY2017: $14,408 (+17.6%)Revenue per pupil, FY2018: $14,914 (+21.7%)Revenue per pupil, FY2019: $16,565 (+35.2%)Revenue per pupil, FY2020: $16,445 (+34.2%)Revenue per pupil, FY2021: $18,879 (+54.1%)Revenue per pupil, FY2022: $21,653 (+76.8%)Revenue per pupil, FY2023: $29,242 (+138.7%)Revenue per pupil, FY2024: $28,330 (+131.3%)Students enrolled, FY2015: 7,600 (+0.0%)Students enrolled, FY2016: 7,415 (-2.4%)Students enrolled, FY2017: 7,387 (-2.8%)Students enrolled, FY2018: 7,145 (-6.0%)Students enrolled, FY2019: 6,884 (-9.4%)Students enrolled, FY2020: 6,687 (-12.0%)Students enrolled, FY2021: 6,392 (-15.9%)Students enrolled, FY2022: 6,285 (-17.3%)Students enrolled, FY2023: 6,219 (-18.2%)Students enrolled, FY2024: 6,235 (-18.0%)+131.3%+89.7%+70.7%-18.0%'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 Delano Union Elementary 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.