Benton Community School CorporationBudget & Spending

Fowler, Benton County, Indiana NCES 1800480

benton.k12.in.us ↗
Total revenue · FY2024
$33.7M $33,668,000
Students enrolled
1,619
Revenue per pupil
$20,796
Local share per pupil
$9,843 97th percentile in IN

Transparency grade C, provisional

Under review

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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
$13.1M 42.8% of spending
Administration
$962K 3.2% of spending
Per pupil
$18,861 All functions
Instruction — 42.8%Capital Outlay — 17.5%Student Transportation — 14.7%Business & Central Services — 5.5%Operations & Maintenance — 4.6%Food Services — 3.3%Student Support Services — 3.1%Instructional Staff Support — 2.7%Other Support Services — 2.2%General Administration — 2.1%School Administration — 1.1%Other Programs — 0.4%Total$30.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $13,075,000$13.1MCapital OutlayCapital Outlay — $5,333,000$5.3MStudent TransportationStudent Transportation — $4,502,000$4.5MBusiness & Central Servic…Business & Central Services — $1,694,000$1.7MOperations & MaintenanceOperations & Maintenance — $1,417,000$1.4MFood ServicesFood Services — $1,007,000$1.0MStudent Support ServicesStudent Support Services — $932,000$932KInstructional Staff Suppo…Instructional Staff Support — $825,000$825KOther Support ServicesOther Support Services — $679,000$679KGeneral AdministrationGeneral Administration — $636,000$636KSchool AdministrationSchool Administration — $326,000$326KOther ProgramsOther Programs — $110,000$110K
  • Instruction 42.8%
  • Capital Outlay 17.5%
  • Student Transportation 14.7%
  • Business & Central Services 5.5%
  • Operations & Maintenance 4.6%
  • Food Services 3.3%
  • Student Support Services 3.1%
  • Instructional Staff Support 2.7%
  • Other Support Services 2.2%
  • General Administration 2.1%
  • School Administration 1.1%
  • Other Programs 0.4%
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Benton Community School Corporation expenditures by function
FunctionAmountPer pupilShare
Instruction $13,075,000 $8,076 42.8%
Capital Outlay $5,333,000 $3,294 17.5%
Student Transportation $4,502,000 $2,781 14.7%
Business & Central Services $1,694,000 $1,046 5.5%
Operations & Maintenance $1,417,000 $875 4.6%
Food Services $1,007,000 $622 3.3%
Student Support Services $932,000 $576 3.1%
Instructional Staff Support $825,000 $510 2.7%
Other Support Services $679,000 $419 2.2%
General Administration $636,000 $393 2.1%
School Administration $326,000 $201 1.1%
Other Programs $110,000 $68 0.4%
Total $30,536,000 $18,861 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $23,502,000 $33,668,000 +$10,166,000 +43.3%
Total expenditure $21,137,000 $31,145,000 +$10,008,000 +47.3%
Revenue per pupil $12,455 $20,796 +$8,341 +67.0%
Students enrolled 1,887 1,619 -268 -14.2%
Change since FY2015, every measure on one scale
-25%0%+25%+50%+75%K12 TransparencyTotal revenue, FY2015: $23,502,000 (+0.0%)Total revenue, FY2016: $24,760,000 (+5.4%)Total revenue, FY2017: $24,962,000 (+6.2%)Total revenue, FY2018: $25,091,000 (+6.8%)Total revenue, FY2019: $25,332,000 (+7.8%)Total revenue, FY2020: $25,072,000 (+6.7%)Total revenue, FY2021: $26,895,000 (+14.4%)Total revenue, FY2022: $32,021,000 (+36.2%)Total revenue, FY2023: $34,384,000 (+46.3%)Total revenue, FY2024: $33,668,000 (+43.3%)Total expenditure, FY2015: $21,137,000 (+0.0%)Total expenditure, FY2016: $22,341,000 (+5.7%)Total expenditure, FY2017: $22,761,000 (+7.7%)Total expenditure, FY2018: $24,930,000 (+17.9%)Total expenditure, FY2019: $26,372,000 (+24.8%)Total expenditure, FY2020: $25,846,000 (+22.3%)Total expenditure, FY2021: $25,747,000 (+21.8%)Total expenditure, FY2022: $28,094,000 (+32.9%)Total expenditure, FY2023: $29,399,000 (+39.1%)Total expenditure, FY2024: $31,145,000 (+47.3%)Revenue per pupil, FY2015: $12,455 (+0.0%)Revenue per pupil, FY2016: $13,333 (+7.1%)Revenue per pupil, FY2017: $13,159 (+5.7%)Revenue per pupil, FY2018: $13,681 (+9.8%)Revenue per pupil, FY2019: $14,418 (+15.8%)Revenue per pupil, FY2020: $14,484 (+16.3%)Revenue per pupil, FY2021: $16,389 (+31.6%)Revenue per pupil, FY2022: $19,778 (+58.8%)Revenue per pupil, FY2023: $21,370 (+71.6%)Revenue per pupil, FY2024: $20,796 (+67.0%)Students enrolled, FY2015: 1,887 (+0.0%)Students enrolled, FY2016: 1,857 (-1.6%)Students enrolled, FY2017: 1,897 (+0.5%)Students enrolled, FY2018: 1,834 (-2.8%)Students enrolled, FY2019: 1,757 (-6.9%)Students enrolled, FY2020: 1,731 (-8.3%)Students enrolled, FY2021: 1,641 (-13.0%)Students enrolled, FY2022: 1,619 (-14.2%)Students enrolled, FY2023: 1,609 (-14.7%)Students enrolled, FY2024: 1,619 (-14.2%)+67.0%+47.3%+43.3%-14.2%'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 Benton Community School Corporation 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.