Tuolumne County Superintendent of Schools (tcsos)Budget & Spending
Sonora, Tuolumne County, California NCES 0691046
- Total revenue · FY2024
- $27.1M $27,123,000
- Students enrolled
- 60
- Revenue per pupil
- $452,050
- Local share per pupil
- $183,217 98th 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
- $6.5M 31.9% of spending
- Administration
- $4.1M 19.8% of spending
- Per pupil
- $341,717 All functions
- Instruction 31.9%
- Student Support Services 19.8%
- Instructional Staff Support 13.9%
- General Administration 13.0%
- Capital Outlay 7.6%
- School Administration 6.8%
- Operations & Maintenance 3.4%
- Student Transportation 2.8%
- Other Support Services 0.8%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $6,549,000 | $109,150 | 31.9% |
| Student Support Services | $4,051,000 | $67,517 | 19.8% |
| Instructional Staff Support | $2,855,000 | $47,583 | 13.9% |
| General Administration | $2,664,000 | $44,400 | 13.0% |
| Capital Outlay | $1,552,000 | $25,867 | 7.6% |
| School Administration | $1,389,000 | $23,150 | 6.8% |
| Operations & Maintenance | $700,000 | $11,667 | 3.4% |
| Student Transportation | $573,000 | $9,550 | 2.8% |
| Other Support Services | $170,000 | $2,833 | 0.8% |
| Total | $20,503,000 | $341,717 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $11,110,000 | $27,123,000 | +$16,013,000 | +144.1% | +84.5% |
| Total expenditure | $10,552,000 | $21,980,000 | +$11,428,000 | +108.3% | +57.4% |
| Revenue per pupil | $62,416 | $452,050 | +$389,634 | +624.3% | +447.2% |
| Students enrolled | 178 | 60 | -118 | -66.3% | — |
Percent change from each measure's FY2015 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.
100-point rubric
What Tuolumne County Superintendent of Schools (tcsos) 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.
-
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.
-
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.