Vinton-Shellsburg Community School DistrictBudget & Spending

Vinton, Benton County, Iowa NCES 1929310

vscsd.org ↗
Total revenue · FY2024
$30.4M $30,420,000
Students enrolled
1,551
Revenue per pupil
$19,613
Local share per pupil
$7,678 35th 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
$14.1M 48.0% of spending
Administration
$1.7M 5.6% of spending
Per pupil
$18,954 All functions
Instruction — 48.0%Capital Outlay — 25.0%Student Transportation — 6.7%General Administration — 4.4%Operations & Maintenance — 3.7%Food Services — 3.5%Business & Central Services — 3.0%Student Support Services — 2.6%Instructional Staff Support — 1.9%School Administration — 1.3%Total$29.4MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $14,099,000$14.1MCapital OutlayCapital Outlay — $7,336,000$7.3MStudent TransportationStudent Transportation — $1,972,000$2.0MGeneral AdministrationGeneral Administration — $1,285,000$1.3MOperations & MaintenanceOperations & Maintenance — $1,087,000$1.1MFood ServicesFood Services — $1,025,000$1.0MBusiness & Central Servic…Business & Central Services — $891,000$891KStudent Support ServicesStudent Support Services — $759,000$759KInstructional Staff Suppo…Instructional Staff Support — $555,000$555KSchool AdministrationSchool Administration — $375,000$375KOther ProgramsOther Programs — $14,000$14.0K
  • Instruction 48.0%
  • Capital Outlay 25.0%
  • Student Transportation 6.7%
  • General Administration 4.4%
  • Operations & Maintenance 3.7%
  • Food Services 3.5%
  • Business & Central Services 3.0%
  • Student Support Services 2.6%
  • Instructional Staff Support 1.9%
  • School Administration 1.3%
  • Other Programs 0.0%
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Vinton-Shellsburg Community School District expenditures by function
FunctionAmountPer pupilShare
Instruction $14,099,000 $9,090 48.0%
Capital Outlay $7,336,000 $4,730 25.0%
Student Transportation $1,972,000 $1,271 6.7%
General Administration $1,285,000 $828 4.4%
Operations & Maintenance $1,087,000 $701 3.7%
Food Services $1,025,000 $661 3.5%
Business & Central Services $891,000 $574 3.0%
Student Support Services $759,000 $489 2.6%
Instructional Staff Support $555,000 $358 1.9%
School Administration $375,000 $242 1.3%
Other Programs $14,000 $9 0.0%
Total $29,398,000 $18,954 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $21,292,000 $30,420,000 +$9,128,000 +42.9%
Total expenditure $20,391,000 $31,118,000 +$10,727,000 +52.6%
Revenue per pupil $12,889 $19,613 +$6,725 +52.2%
Students enrolled 1,652 1,551 -101 -6.1%
Change since FY2015, every measure on one scale
-20%0%+20%+40%+60%K12 TransparencyTotal revenue, FY2015: $21,292,000 (+0.0%)Total revenue, FY2016: $22,231,000 (+4.4%)Total revenue, FY2017: $22,770,000 (+6.9%)Total revenue, FY2018: $22,314,000 (+4.8%)Total revenue, FY2019: $23,252,000 (+9.2%)Total revenue, FY2020: $23,092,000 (+8.5%)Total revenue, FY2021: $25,072,000 (+17.8%)Total revenue, FY2022: $26,096,000 (+22.6%)Total revenue, FY2023: $28,697,000 (+34.8%)Total revenue, FY2024: $30,420,000 (+42.9%)Total expenditure, FY2015: $20,391,000 (+0.0%)Total expenditure, FY2016: $19,885,000 (-2.5%)Total expenditure, FY2017: $19,841,000 (-2.7%)Total expenditure, FY2018: $20,395,000 (+0.0%)Total expenditure, FY2019: $20,497,000 (+0.5%)Total expenditure, FY2020: $21,437,000 (+5.1%)Total expenditure, FY2021: $22,905,000 (+12.3%)Total expenditure, FY2022: $23,625,000 (+15.9%)Total expenditure, FY2023: $27,250,000 (+33.6%)Total expenditure, FY2024: $31,118,000 (+52.6%)Revenue per pupil, FY2015: $12,889 (+0.0%)Revenue per pupil, FY2016: $13,605 (+5.6%)Revenue per pupil, FY2017: $14,375 (+11.5%)Revenue per pupil, FY2018: $14,105 (+9.4%)Revenue per pupil, FY2019: $15,409 (+19.6%)Revenue per pupil, FY2020: $15,262 (+18.4%)Revenue per pupil, FY2021: $16,692 (+29.5%)Revenue per pupil, FY2022: $16,590 (+28.7%)Revenue per pupil, FY2023: $18,455 (+43.2%)Revenue per pupil, FY2024: $19,613 (+52.2%)Students enrolled, FY2015: 1,652 (+0.0%)Students enrolled, FY2016: 1,634 (-1.1%)Students enrolled, FY2017: 1,584 (-4.1%)Students enrolled, FY2018: 1,582 (-4.2%)Students enrolled, FY2019: 1,509 (-8.7%)Students enrolled, FY2020: 1,513 (-8.4%)Students enrolled, FY2021: 1,502 (-9.1%)Students enrolled, FY2022: 1,573 (-4.8%)Students enrolled, FY2023: 1,555 (-5.9%)Students enrolled, FY2024: 1,551 (-6.1%)+52.6%+52.2%+42.9%-6.1%'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 Vinton-Shellsburg 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.