Salmon School District 291Budget & Spending

Salmon, Lemhi County, Idaho NCES 1602850

Total revenue · FY2024
$11.0M $10,972,000
Students enrolled
673
Revenue per pupil
$16,303
Local share per pupil
$1,507 21th percentile in ID

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
$5.2M 55.0% of spending
Administration
$1.2M 13.0% of spending
Per pupil
$14,076 All functions
Instruction — 55.0%Capital Outlay — 8.6%General Administration — 7.4%Student Transportation — 7.0%School Administration — 5.6%Student Support Services — 5.2%Business & Central Services — 4.4%Operations & Maintenance — 3.2%Food Services — 2.5%Instructional Staff Support — 1.2%Total$9.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $5,211,000$5.2MCapital OutlayCapital Outlay — $815,000$815KGeneral AdministrationGeneral Administration — $701,000$701KStudent TransportationStudent Transportation — $664,000$664KSchool AdministrationSchool Administration — $531,000$531KStudent Support ServicesStudent Support Services — $492,000$492KBusiness & Central Servic…Business & Central Services — $416,000$416KOperations & MaintenanceOperations & Maintenance — $299,000$299KFood ServicesFood Services — $233,000$233KInstructional Staff Suppo…Instructional Staff Support — $111,000$111K
  • Instruction 55.0%
  • Capital Outlay 8.6%
  • General Administration 7.4%
  • Student Transportation 7.0%
  • School Administration 5.6%
  • Student Support Services 5.2%
  • Business & Central Services 4.4%
  • Operations & Maintenance 3.2%
  • Food Services 2.5%
  • Instructional Staff Support 1.2%
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Salmon School District 291 expenditures by function
FunctionAmountPer pupilShare
Instruction $5,211,000 $7,743 55.0%
Capital Outlay $815,000 $1,211 8.6%
General Administration $701,000 $1,042 7.4%
Student Transportation $664,000 $987 7.0%
School Administration $531,000 $789 5.6%
Student Support Services $492,000 $731 5.2%
Business & Central Services $416,000 $618 4.4%
Operations & Maintenance $299,000 $444 3.2%
Food Services $233,000 $346 2.5%
Instructional Staff Support $111,000 $165 1.2%
Total $9,473,000 $14,076 100%

NCES F-33 · FY2005–FY2024

How this has changed

Measure FY2005 FY2024 Change Nominal % Real %
Total revenue $6,879,000 $10,972,000 +$4,093,000 +59.5% -0.7%
Total expenditure $6,952,000 $9,473,000 +$2,521,000 +36.3% -15.2%
Revenue per pupil $6,490 $16,303 +$9,814 +151.2% +56.4%
Students enrolled 1,060 673 -387 -36.5% —
Change since FY2005, every measure on one scale
-50%0%+50%+100%+150%+200%K12 TransparencyTotal revenue, FY2005: $6,879,000 (+0.0%)Total revenue, FY2006: $7,096,000 (+3.2%)Total revenue, FY2007: $8,109,000 (+17.9%)Total revenue, FY2008: $7,592,000 (+10.4%)Total revenue, FY2009: $8,192,000 (+19.1%)Total revenue, FY2010: $7,930,000 (+15.3%)Total revenue, FY2011: $7,590,000 (+10.3%)Total revenue, FY2012: $6,896,000 (+0.2%)Total revenue, FY2013: $6,761,000 (-1.7%)Total revenue, FY2014: $7,917,000 (+15.1%)Total revenue, FY2015: $7,319,000 (+6.4%)Total revenue, FY2016: $6,745,000 (-1.9%)Total revenue, FY2017: $6,425,000 (-6.6%)Total revenue, FY2018: $7,326,000 (+6.5%)Total revenue, FY2019: $7,297,000 (+6.1%)Total revenue, FY2020: $7,529,000 (+9.4%)Total revenue, FY2021: $8,134,000 (+18.2%)Total revenue, FY2022: $7,812,000 (+13.6%)Total revenue, FY2023: $8,763,000 (+27.4%)Total revenue, FY2024: $10,972,000 (+59.5%)Total expenditure, FY2005: $6,952,000 (+0.0%)Total expenditure, FY2006: $6,808,000 (-2.1%)Total expenditure, FY2007: $7,434,000 (+6.9%)Total expenditure, FY2008: $7,399,000 (+6.4%)Total expenditure, FY2009: $7,307,000 (+5.1%)Total expenditure, FY2010: $7,581,000 (+9.0%)Total expenditure, FY2011: $8,003,000 (+15.1%)Total expenditure, FY2012: $7,445,000 (+7.1%)Total expenditure, FY2013: $6,973,000 (+0.3%)Total expenditure, FY2014: $7,701,000 (+10.8%)Total expenditure, FY2015: $6,716,000 (-3.4%)Total expenditure, FY2016: $6,246,000 (-10.2%)Total expenditure, FY2017: $6,060,000 (-12.8%)Total expenditure, FY2018: $6,970,000 (+0.3%)Total expenditure, FY2019: $6,689,000 (-3.8%)Total expenditure, FY2020: $7,151,000 (+2.9%)Total expenditure, FY2021: $7,779,000 (+11.9%)Total expenditure, FY2022: $7,659,000 (+10.2%)Total expenditure, FY2023: $8,179,000 (+17.6%)Total expenditure, FY2024: $9,473,000 (+36.3%)Revenue per pupil, FY2005: $6,490 (+0.0%)Revenue per pupil, FY2006: $6,909 (+6.5%)Revenue per pupil, FY2007: $7,934 (+22.3%)Revenue per pupil, FY2008: $7,607 (+17.2%)Revenue per pupil, FY2009: $8,428 (+29.9%)Revenue per pupil, FY2010: $8,686 (+33.8%)Revenue per pupil, FY2011: $8,188 (+26.2%)Revenue per pupil, FY2012: $7,705 (+18.7%)Revenue per pupil, FY2013: $7,709 (+18.8%)Revenue per pupil, FY2014: $8,690 (+33.9%)Revenue per pupil, FY2015: $9,172 (+41.3%)Revenue per pupil, FY2016: $8,794 (+35.5%)Revenue per pupil, FY2017: $8,410 (+29.6%)Revenue per pupil, FY2018: $9,180 (+41.5%)Revenue per pupil, FY2019: $8,899 (+37.1%)Revenue per pupil, FY2020: $9,690 (+49.3%)Revenue per pupil, FY2021: $11,857 (+82.7%)Revenue per pupil, FY2022: $11,695 (+80.2%)Revenue per pupil, FY2023: $12,830 (+97.7%)Revenue per pupil, FY2024: $16,303 (+151.2%)Students enrolled, FY2005: 1,060 (+0.0%)Students enrolled, FY2006: 1,027 (-3.1%)Students enrolled, FY2007: 1,022 (-3.6%)Students enrolled, FY2008: 998 (-5.8%)Students enrolled, FY2009: 972 (-8.3%)Students enrolled, FY2010: 913 (-13.9%)Students enrolled, FY2011: 927 (-12.5%)Students enrolled, FY2012: 895 (-15.6%)Students enrolled, FY2013: 877 (-17.3%)Students enrolled, FY2014: 911 (-14.1%)Students enrolled, FY2015: 798 (-24.7%)Students enrolled, FY2016: 767 (-27.6%)Students enrolled, FY2017: 764 (-27.9%)Students enrolled, FY2018: 798 (-24.7%)Students enrolled, FY2019: 820 (-22.6%)Students enrolled, FY2020: 777 (-26.7%)Students enrolled, FY2021: 686 (-35.3%)Students enrolled, FY2022: 668 (-37.0%)Students enrolled, FY2023: 683 (-35.6%)Students enrolled, FY2024: 673 (-36.5%)+151.2%+60.6%+59.5%+36.3%-36.5%'05'08'11'14'17'20'23'24Inflation baseline (+60.6% cumulative)Total revenueTotal expenditureRevenue per pupilStudents enrolled

Percent change from each measure's FY2005 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.

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100-point rubric

What Salmon School District 291 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.