Big Sandy School District 100JBudget & Spending
Simla, Elbert County, Colorado NCES 0806600
- Total revenue · FY2024
- $7.7M $7,655,000
- Students enrolled
- 328
- Revenue per pupil
- $23,338
- Local share per pupil
- $11,268 58th percentile in CO
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
- $3.3M 46.1% of spending
- Administration
- $301K 4.2% of spending
- Per pupil
- $21,811 All functions
- Instruction 46.1%
- Capital Outlay 25.0%
- Student Transportation 7.4%
- Business & Central Services 4.8%
- Operations & Maintenance 4.0%
- Instructional Staff Support 3.8%
- Food Services 3.3%
- School Administration 3.2%
- Student Support Services 1.4%
- General Administration 1.0%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $3,299,000 | $10,058 | 46.1% |
| Capital Outlay | $1,787,000 | $5,448 | 25.0% |
| Student Transportation | $527,000 | $1,607 | 7.4% |
| Business & Central Services | $344,000 | $1,049 | 4.8% |
| Operations & Maintenance | $283,000 | $863 | 4.0% |
| Instructional Staff Support | $275,000 | $838 | 3.8% |
| Food Services | $236,000 | $720 | 3.3% |
| School Administration | $230,000 | $701 | 3.2% |
| Student Support Services | $102,000 | $311 | 1.4% |
| General Administration | $71,000 | $216 | 1.0% |
| Total | $7,154,000 | $21,811 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $3,915,000 | $7,655,000 | +$3,740,000 | +95.5% |
| Total expenditure | $3,641,000 | $7,353,000 | +$3,712,000 | +102.0% |
| Revenue per pupil | $13,271 | $23,338 | +$10,067 | +75.9% |
| Students enrolled | 295 | 328 | +33 | +11.2% |
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 Big Sandy School District 100J 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.