East Porter County School CorporationBudget & Spending

Kouts, Porter County, Indiana NCES 1809000

eastporter.k12.in.us ↗
Total revenue · FY2024
$37.9M $37,908,000
Students enrolled
2,299
Revenue per pupil
$16,489
Local share per pupil
$6,572 76th 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
$15.2M 54.4% of spending
Administration
$1.0M 3.7% of spending
Per pupil
$12,133 All functions
Instruction — 54.4%Student Transportation — 13.6%Operations & Maintenance — 6.8%Capital Outlay — 5.4%Food Services — 4.0%Instructional Staff Support — 3.8%Business & Central Services — 3.3%Student Support Services — 2.7%Other Support Services — 2.3%School Administration — 2.1%General Administration — 1.7%Total$27.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $15,164,000$15.2MStudent TransportationStudent Transportation — $3,803,000$3.8MOperations & MaintenanceOperations & Maintenance — $1,884,000$1.9MCapital OutlayCapital Outlay — $1,493,000$1.5MFood ServicesFood Services — $1,117,000$1.1MInstructional Staff Suppo…Instructional Staff Support — $1,066,000$1.1MBusiness & Central Servic…Business & Central Services — $916,000$916KStudent Support ServicesStudent Support Services — $766,000$766KOther Support ServicesOther Support Services — $641,000$641KSchool AdministrationSchool Administration — $573,000$573KGeneral AdministrationGeneral Administration — $471,000$471K
  • Instruction 54.4%
  • Student Transportation 13.6%
  • Operations & Maintenance 6.8%
  • Capital Outlay 5.4%
  • Food Services 4.0%
  • Instructional Staff Support 3.8%
  • Business & Central Services 3.3%
  • Student Support Services 2.7%
  • Other Support Services 2.3%
  • School Administration 2.1%
  • General Administration 1.7%
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East Porter County School Corporation expenditures by function
FunctionAmountPer pupilShare
Instruction $15,164,000 $6,596 54.4%
Student Transportation $3,803,000 $1,654 13.6%
Operations & Maintenance $1,884,000 $819 6.8%
Capital Outlay $1,493,000 $649 5.4%
Food Services $1,117,000 $486 4.0%
Instructional Staff Support $1,066,000 $464 3.8%
Business & Central Services $916,000 $398 3.3%
Student Support Services $766,000 $333 2.7%
Other Support Services $641,000 $279 2.3%
School Administration $573,000 $249 2.1%
General Administration $471,000 $205 1.7%
Total $27,894,000 $12,133 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $27,930,000 $37,908,000 +$9,978,000 +35.7%
Total expenditure $24,150,000 $30,311,000 +$6,161,000 +25.5%
Revenue per pupil $12,101 $16,489 +$4,388 +36.3%
Students enrolled 2,308 2,299 -9 -0.4%
Change since FY2015, every measure on one scale
-10%0%+10%+20%+30%+40%K12 TransparencyTotal revenue, FY2015: $27,930,000 (+0.0%)Total revenue, FY2016: $28,498,000 (+2.0%)Total revenue, FY2017: $29,479,000 (+5.5%)Total revenue, FY2018: $30,818,000 (+10.3%)Total revenue, FY2019: $31,425,000 (+12.5%)Total revenue, FY2020: $30,877,000 (+10.6%)Total revenue, FY2021: $33,924,000 (+21.5%)Total revenue, FY2022: $35,381,000 (+26.7%)Total revenue, FY2023: $37,154,000 (+33.0%)Total revenue, FY2024: $37,908,000 (+35.7%)Total expenditure, FY2015: $24,150,000 (+0.0%)Total expenditure, FY2016: $24,019,000 (-0.5%)Total expenditure, FY2017: $24,895,000 (+3.1%)Total expenditure, FY2018: $28,860,000 (+19.5%)Total expenditure, FY2019: $31,298,000 (+29.6%)Total expenditure, FY2020: $32,852,000 (+36.0%)Total expenditure, FY2021: $32,790,000 (+35.8%)Total expenditure, FY2022: $33,034,000 (+36.8%)Total expenditure, FY2023: $33,454,000 (+38.5%)Total expenditure, FY2024: $30,311,000 (+25.5%)Revenue per pupil, FY2015: $12,101 (+0.0%)Revenue per pupil, FY2016: $12,455 (+2.9%)Revenue per pupil, FY2017: $12,745 (+5.3%)Revenue per pupil, FY2018: $12,152 (+0.4%)Revenue per pupil, FY2019: $12,631 (+4.4%)Revenue per pupil, FY2020: $12,516 (+3.4%)Revenue per pupil, FY2021: $14,059 (+16.2%)Revenue per pupil, FY2022: $14,494 (+19.8%)Revenue per pupil, FY2023: $15,429 (+27.5%)Revenue per pupil, FY2024: $16,489 (+36.3%)Students enrolled, FY2015: 2,308 (+0.0%)Students enrolled, FY2016: 2,288 (-0.9%)Students enrolled, FY2017: 2,313 (+0.2%)Students enrolled, FY2018: 2,536 (+9.9%)Students enrolled, FY2019: 2,488 (+7.8%)Students enrolled, FY2020: 2,467 (+6.9%)Students enrolled, FY2021: 2,413 (+4.5%)Students enrolled, FY2022: 2,441 (+5.8%)Students enrolled, FY2023: 2,408 (+4.3%)Students enrolled, FY2024: 2,299 (-0.4%)+36.3%+35.7%+25.5%-0.4%'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 East Porter County 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.