Council Bluffs Community School DistrictBudget & Spending

Council Bluffs, Pottawattamie County, Iowa NCES 1908220

cb-schools.org ↗
Total revenue · FY2024
$161M $160,804,000
Students enrolled
8,546
Revenue per pupil
$18,816
Local share per pupil
$5,676 6th percentile in IA

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
$81.6M 56.5% of spending
Administration
$6.3M 4.3% of spending
Per pupil
$16,896 All functions
Instruction — 56.5%Student Transportation — 9.0%Business & Central Services — 6.2%Operations & Maintenance — 5.4%Capital Outlay — 5.3%Student Support Services — 5.0%Food Services — 4.4%Instructional Staff Support — 3.8%General Administration — 2.8%School Administration — 1.5%Total$144MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $81,641,000$81.6MStudent TransportationStudent Transportation — $12,925,000$12.9MBusiness & Central Servic…Business & Central Services — $8,953,000$9.0MOperations & MaintenanceOperations & Maintenance — $7,869,000$7.9MCapital OutlayCapital Outlay — $7,677,000$7.7MStudent Support ServicesStudent Support Services — $7,267,000$7.3MFood ServicesFood Services — $6,291,000$6.3MInstructional Staff Suppo…Instructional Staff Support — $5,490,000$5.5MGeneral AdministrationGeneral Administration — $4,039,000$4.0MSchool AdministrationSchool Administration — $2,237,000$2.2M
  • Instruction 56.5%
  • Student Transportation 9.0%
  • Business & Central Services 6.2%
  • Operations & Maintenance 5.4%
  • Capital Outlay 5.3%
  • Student Support Services 5.0%
  • Food Services 4.4%
  • Instructional Staff Support 3.8%
  • General Administration 2.8%
  • School Administration 1.5%
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Council Bluffs Community School District expenditures by function
FunctionAmountPer pupilShare
Instruction $81,641,000 $9,553 56.5%
Student Transportation $12,925,000 $1,512 9.0%
Business & Central Services $8,953,000 $1,048 6.2%
Operations & Maintenance $7,869,000 $921 5.4%
Capital Outlay $7,677,000 $898 5.3%
Student Support Services $7,267,000 $850 5.0%
Food Services $6,291,000 $736 4.4%
Instructional Staff Support $5,490,000 $642 3.8%
General Administration $4,039,000 $473 2.8%
School Administration $2,237,000 $262 1.5%
Total $144,389,000 $16,896 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $125,332,000 $160,804,000 +$35,472,000 +28.3%
Total expenditure $124,463,000 $153,921,000 +$29,458,000 +23.7%
Revenue per pupil $13,049 $18,816 +$5,768 +44.2%
Students enrolled 9,605 8,546 -1,059 -11.0%
Change since FY2015, every measure on one scale
-20%0%+20%+40%+60%K12 TransparencyTotal revenue, FY2015: $125,332,000 (+0.0%)Total revenue, FY2016: $135,960,000 (+8.5%)Total revenue, FY2017: $135,763,000 (+8.3%)Total revenue, FY2018: $138,148,000 (+10.2%)Total revenue, FY2019: $139,963,000 (+11.7%)Total revenue, FY2020: $141,754,000 (+13.1%)Total revenue, FY2021: $150,788,000 (+20.3%)Total revenue, FY2022: $165,138,000 (+31.8%)Total revenue, FY2023: $170,637,000 (+36.1%)Total revenue, FY2024: $160,804,000 (+28.3%)Total expenditure, FY2015: $124,463,000 (+0.0%)Total expenditure, FY2016: $133,000,000 (+6.9%)Total expenditure, FY2017: $125,953,000 (+1.2%)Total expenditure, FY2018: $128,271,000 (+3.1%)Total expenditure, FY2019: $136,997,000 (+10.1%)Total expenditure, FY2020: $144,783,000 (+16.3%)Total expenditure, FY2021: $151,963,000 (+22.1%)Total expenditure, FY2022: $147,361,000 (+18.4%)Total expenditure, FY2023: $163,130,000 (+31.1%)Total expenditure, FY2024: $153,921,000 (+23.7%)Revenue per pupil, FY2015: $13,049 (+0.0%)Revenue per pupil, FY2016: $14,129 (+8.3%)Revenue per pupil, FY2017: $13,998 (+7.3%)Revenue per pupil, FY2018: $14,414 (+10.5%)Revenue per pupil, FY2019: $15,391 (+17.9%)Revenue per pupil, FY2020: $15,406 (+18.1%)Revenue per pupil, FY2021: $16,923 (+29.7%)Revenue per pupil, FY2022: $18,783 (+43.9%)Revenue per pupil, FY2023: $19,426 (+48.9%)Revenue per pupil, FY2024: $18,816 (+44.2%)Students enrolled, FY2015: 9,605 (+0.0%)Students enrolled, FY2016: 9,623 (+0.2%)Students enrolled, FY2017: 9,699 (+1.0%)Students enrolled, FY2018: 9,584 (-0.2%)Students enrolled, FY2019: 9,094 (-5.3%)Students enrolled, FY2020: 9,201 (-4.2%)Students enrolled, FY2021: 8,910 (-7.2%)Students enrolled, FY2022: 8,792 (-8.5%)Students enrolled, FY2023: 8,784 (-8.5%)Students enrolled, FY2024: 8,546 (-11.0%)+44.2%+28.3%+23.7%-11.0%'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 Council Bluffs Community 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.