Pawnee School District RE-12Budget & Spending

Grover, Weld County, Colorado NCES 0804440

pawneeschool.org ↗
Total revenue · FY2024
$3.5M $3,501,000
Students enrolled
68
Revenue per pupil
$51,485
Local share per pupil
$48,191 99th percentile in CO

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
$1.2M 51.4% of spending
Administration
$343K 14.5% of spending
Per pupil
$34,676 All functions
Instruction — 51.4%School Administration — 12.3%Student Transportation — 11.9%Business & Central Services — 8.9%Capital Outlay — 5.3%Food Services — 4.1%General Administration — 2.3%Student Support Services — 2.2%Instructional Staff Support — 1.5%Total$2.4MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $1,211,000$1.2MSchool AdministrationSchool Administration — $289,000$289KStudent TransportationStudent Transportation — $281,000$281KBusiness & Central Servic…Business & Central Services — $210,000$210KCapital OutlayCapital Outlay — $126,000$126KFood ServicesFood Services — $96,000$96.0KGeneral AdministrationGeneral Administration — $54,000$54.0KStudent Support ServicesStudent Support Services — $53,000$53.0KInstructional Staff Suppo…Instructional Staff Support — $35,000$35.0KOperations & MaintenanceOperations & Maintenance — $2,000$2.0KOther Support ServicesOther Support Services — $1,000$1.0K
  • Instruction 51.4%
  • School Administration 12.3%
  • Student Transportation 11.9%
  • Business & Central Services 8.9%
  • Capital Outlay 5.3%
  • Food Services 4.1%
  • General Administration 2.3%
  • Student Support Services 2.2%
  • Instructional Staff Support 1.5%
  • Operations & Maintenance 0.1%
  • Other Support Services 0.0%
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Pawnee School District RE-12 expenditures by function
FunctionAmountPer pupilShare
Instruction $1,211,000 $17,809 51.4%
School Administration $289,000 $4,250 12.3%
Student Transportation $281,000 $4,132 11.9%
Business & Central Services $210,000 $3,088 8.9%
Capital Outlay $126,000 $1,853 5.3%
Food Services $96,000 $1,412 4.1%
General Administration $54,000 $794 2.3%
Student Support Services $53,000 $779 2.2%
Instructional Staff Support $35,000 $515 1.5%
Operations & Maintenance $2,000 $29 0.1%
Other Support Services $1,000 $15 0.0%
Total $2,358,000 $34,676 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $2,819,000 $3,501,000 +$682,000 +24.2%
Total expenditure $3,575,000 $2,431,000 $-1,144,000 -32.0%
Revenue per pupil $34,802 $51,485 +$16,683 +47.9%
Students enrolled 81 68 -13 -16.0%
Change since FY2015, every measure on one scale
-50%0%+50%+100%K12 TransparencyTotal revenue, FY2015: $2,819,000 (+0.0%)Total revenue, FY2016: $2,924,000 (+3.7%)Total revenue, FY2017: $2,829,000 (+0.4%)Total revenue, FY2018: $3,215,000 (+14.0%)Total revenue, FY2019: $3,419,000 (+21.3%)Total revenue, FY2020: $2,387,000 (-15.3%)Total revenue, FY2021: $2,663,000 (-5.5%)Total revenue, FY2022: $2,375,000 (-15.8%)Total revenue, FY2023: $3,371,000 (+19.6%)Total revenue, FY2024: $3,501,000 (+24.2%)Total expenditure, FY2015: $3,575,000 (+0.0%)Total expenditure, FY2016: $5,491,000 (+53.6%)Total expenditure, FY2017: $1,878,000 (-47.5%)Total expenditure, FY2018: $1,868,000 (-47.7%)Total expenditure, FY2019: $1,990,000 (-44.3%)Total expenditure, FY2020: $2,128,000 (-40.5%)Total expenditure, FY2021: $1,965,000 (-45.0%)Total expenditure, FY2022: $2,115,000 (-40.8%)Total expenditure, FY2023: $2,411,000 (-32.6%)Total expenditure, FY2024: $2,431,000 (-32.0%)Revenue per pupil, FY2015: $34,802 (+0.0%)Revenue per pupil, FY2016: $33,609 (-3.4%)Revenue per pupil, FY2017: $36,740 (+5.6%)Revenue per pupil, FY2018: $36,534 (+5.0%)Revenue per pupil, FY2019: $42,738 (+22.8%)Revenue per pupil, FY2020: $29,110 (-16.4%)Revenue per pupil, FY2021: $43,656 (+25.4%)Revenue per pupil, FY2022: $33,929 (-2.5%)Revenue per pupil, FY2023: $51,862 (+49.0%)Revenue per pupil, FY2024: $51,485 (+47.9%)Students enrolled, FY2015: 81 (+0.0%)Students enrolled, FY2016: 87 (+7.4%)Students enrolled, FY2017: 77 (-4.9%)Students enrolled, FY2018: 88 (+8.6%)Students enrolled, FY2019: 80 (-1.2%)Students enrolled, FY2020: 82 (+1.2%)Students enrolled, FY2021: 61 (-24.7%)Students enrolled, FY2022: 70 (-13.6%)Students enrolled, FY2023: 65 (-19.8%)Students enrolled, FY2024: 68 (-16.0%)+47.9%+24.2%-16.0%-32.0%'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 Pawnee School District RE-12 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.