Le Grand Union High School DistrictBudget & Spending
Le Grand, Merced County, California NCES 0621270
- Total revenue · FY2024
- $14.3M $14,269,000
- Students enrolled
- 495
- Revenue per pupil
- $28,826
- Local share per pupil
- $6,848 39th percentile in CA
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
- $6.8M 40.7% of spending
- Administration
- $464K 2.8% of spending
- Per pupil
- $33,717 All functions
- Instruction 40.7%
- Capital Outlay 22.0%
- Operations & Maintenance 11.8%
- Student Transportation 10.5%
- Instructional Staff Support 4.7%
- Food Services 3.0%
- Student Support Services 2.7%
- School Administration 2.5%
- Business & Central Services 1.6%
- General Administration 0.3%
- Other Support Services 0.2%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $6,794,000 | $13,725 | 40.7% |
| Capital Outlay | $3,676,000 | $7,426 | 22.0% |
| Operations & Maintenance | $1,972,000 | $3,984 | 11.8% |
| Student Transportation | $1,760,000 | $3,556 | 10.5% |
| Instructional Staff Support | $789,000 | $1,594 | 4.7% |
| Food Services | $494,000 | $998 | 3.0% |
| Student Support Services | $452,000 | $913 | 2.7% |
| School Administration | $411,000 | $830 | 2.5% |
| Business & Central Services | $263,000 | $531 | 1.6% |
| General Administration | $53,000 | $107 | 0.3% |
| Other Support Services | $26,000 | $53 | 0.2% |
| Total | $16,690,000 | $33,717 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $6,795,000 | $14,269,000 | +$7,474,000 | +110.0% |
| Total expenditure | $6,845,000 | $17,235,000 | +$10,390,000 | +151.8% |
| Revenue per pupil | $13,455 | $28,826 | +$15,371 | +114.2% |
| Students enrolled | 505 | 495 | -10 | -2.0% |
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 Le Grand Union High School District 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.