Smyrna School DistrictBudget & Spending
Smyrna, Kent County, Delaware NCES 1001620
- Total revenue · FY2024
- $105M $105,174,000
- Students enrolled
- 6,010
- Revenue per pupil
- $17,500
- Local share per pupil
- $3,562 28th percentile in DE
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
- $56.4M 54.6% of spending
- Administration
- $4.9M 4.8% of spending
- Per pupil
- $17,170 All functions
- Instruction 54.6%
- Student Transportation 9.0%
- Student Support Services 8.6%
- Capital Outlay 5.9%
- Business & Central Services 5.2%
- Operations & Maintenance 5.2%
- Food Services 4.0%
- General Administration 3.9%
- Instructional Staff Support 2.7%
- School Administration 0.9%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $56,381,000 | $9,381 | 54.6% |
| Student Transportation | $9,262,000 | $1,541 | 9.0% |
| Student Support Services | $8,914,000 | $1,483 | 8.6% |
| Capital Outlay | $6,130,000 | $1,020 | 5.9% |
| Business & Central Services | $5,359,000 | $892 | 5.2% |
| Operations & Maintenance | $5,345,000 | $889 | 5.2% |
| Food Services | $4,133,000 | $688 | 4.0% |
| General Administration | $3,993,000 | $664 | 3.9% |
| Instructional Staff Support | $2,740,000 | $456 | 2.7% |
| School Administration | $934,000 | $155 | 0.9% |
| Total | $103,191,000 | $17,170 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $68,636,000 | $105,174,000 | +$36,538,000 | +53.2% |
| Total expenditure | $63,964,000 | $106,075,000 | +$42,111,000 | +65.8% |
| Revenue per pupil | $13,014 | $17,500 | +$4,486 | +34.5% |
| Students enrolled | 5,274 | 6,010 | +736 | +14.0% |
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 Smyrna School District needs for an A
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.