Highlands County School DistrictBudget & Spending

Sebring, Highlands County, Florida NCES 1200840

highlands.k12.fl.us ↗
Total revenue · FY2024
$179M $179,332,000
Students enrolled
12,175
Revenue per pupil
$14,730
Local share per pupil
$5,373 36th percentile in FL

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
$84.5M 48.2% of spending
Administration
$15.5M 8.9% of spending
Per pupil
$14,404 All functions
Instruction — 48.2%Student Transportation — 11.4%Capital Outlay — 8.3%General Administration — 7.6%Food Services — 6.5%Operations & Maintenance — 5.3%Student Support Services — 5.0%Business & Central Services — 3.9%Instructional Staff Support — 2.5%School Administration — 1.3%Total$175MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $84,460,000$84.5MStudent TransportationStudent Transportation — $20,021,000$20.0MCapital OutlayCapital Outlay — $14,608,000$14.6MGeneral AdministrationGeneral Administration — $13,350,000$13.4MFood ServicesFood Services — $11,384,000$11.4MOperations & MaintenanceOperations & Maintenance — $9,338,000$9.3MStudent Support ServicesStudent Support Services — $8,801,000$8.8MBusiness & Central Servic…Business & Central Services — $6,806,000$6.8MInstructional Staff Suppo…Instructional Staff Support — $4,407,000$4.4MSchool AdministrationSchool Administration — $2,199,000$2.2M
  • Instruction 48.2%
  • Student Transportation 11.4%
  • Capital Outlay 8.3%
  • General Administration 7.6%
  • Food Services 6.5%
  • Operations & Maintenance 5.3%
  • Student Support Services 5.0%
  • Business & Central Services 3.9%
  • Instructional Staff Support 2.5%
  • School Administration 1.3%
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Highlands County School District expenditures by function
FunctionAmountPer pupilShare
Instruction $84,460,000 $6,937 48.2%
Student Transportation $20,021,000 $1,644 11.4%
Capital Outlay $14,608,000 $1,200 8.3%
General Administration $13,350,000 $1,097 7.6%
Food Services $11,384,000 $935 6.5%
Operations & Maintenance $9,338,000 $767 5.3%
Student Support Services $8,801,000 $723 5.0%
Business & Central Services $6,806,000 $559 3.9%
Instructional Staff Support $4,407,000 $362 2.5%
School Administration $2,199,000 $181 1.3%
Total $175,374,000 $14,404 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $116,305,000 $179,332,000 +$63,027,000 +54.2%
Total expenditure $116,984,000 $177,564,000 +$60,580,000 +51.8%
Revenue per pupil $9,482 $14,730 +$5,248 +55.3%
Students enrolled 12,266 12,175 -91 -0.7%
Change since FY2015, every measure on one scale
-20%0%+20%+40%+60%K12 TransparencyTotal revenue, FY2015: $116,305,000 (+0.0%)Total revenue, FY2016: $117,466,000 (+1.0%)Total revenue, FY2017: $120,882,000 (+3.9%)Total revenue, FY2018: $127,489,000 (+9.6%)Total revenue, FY2019: $132,923,000 (+14.3%)Total revenue, FY2020: $129,622,000 (+11.5%)Total revenue, FY2021: $138,699,000 (+19.3%)Total revenue, FY2022: $165,521,000 (+42.3%)Total revenue, FY2023: $172,407,000 (+48.2%)Total revenue, FY2024: $179,332,000 (+54.2%)Total expenditure, FY2015: $116,984,000 (+0.0%)Total expenditure, FY2016: $116,055,000 (-0.8%)Total expenditure, FY2017: $117,401,000 (+0.4%)Total expenditure, FY2018: $124,561,000 (+6.5%)Total expenditure, FY2019: $126,079,000 (+7.8%)Total expenditure, FY2020: $127,992,000 (+9.4%)Total expenditure, FY2021: $133,632,000 (+14.2%)Total expenditure, FY2022: $160,733,000 (+37.4%)Total expenditure, FY2023: $168,540,000 (+44.1%)Total expenditure, FY2024: $177,564,000 (+51.8%)Revenue per pupil, FY2015: $9,482 (+0.0%)Revenue per pupil, FY2016: $9,493 (+0.1%)Revenue per pupil, FY2017: $9,813 (+3.5%)Revenue per pupil, FY2018: $10,270 (+8.3%)Revenue per pupil, FY2019: $10,778 (+13.7%)Revenue per pupil, FY2020: $10,730 (+13.2%)Revenue per pupil, FY2021: $11,452 (+20.8%)Revenue per pupil, FY2022: $13,516 (+42.5%)Revenue per pupil, FY2023: $13,947 (+47.1%)Revenue per pupil, FY2024: $14,730 (+55.3%)Students enrolled, FY2015: 12,266 (+0.0%)Students enrolled, FY2016: 12,374 (+0.9%)Students enrolled, FY2017: 12,318 (+0.4%)Students enrolled, FY2018: 12,414 (+1.2%)Students enrolled, FY2019: 12,333 (+0.5%)Students enrolled, FY2020: 12,080 (-1.5%)Students enrolled, FY2021: 12,111 (-1.3%)Students enrolled, FY2022: 12,246 (-0.2%)Students enrolled, FY2023: 12,362 (+0.8%)Students enrolled, FY2024: 12,175 (-0.7%)+55.3%+54.2%+51.8%-0.7%'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 Highlands County School District 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.