Somerset County SchoolsBudget & Spending

Westover, Somerset County, Maryland NCES 2400570

somerset.k12.md.us ↗
Total revenue · FY2024
$83.5M $83,521,000
Students enrolled
2,894
Revenue per pupil
$28,860
Local share per pupil
$3,874 0th percentile in MD

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
$46.9M 56.5% of spending
Administration
$5.3M 6.4% of spending
Per pupil
$28,658 All functions
Instruction — 56.5%Student Transportation — 9.5%Operations & Maintenance — 6.8%General Administration — 5.3%Student Support Services — 4.8%Business & Central Services — 4.7%Other Support Services — 4.1%Food Services — 3.2%Instructional Staff Support — 2.0%Capital Outlay — 1.9%School Administration — 1.2%Total$82.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $46,856,000$46.9MStudent TransportationStudent Transportation — $7,875,000$7.9MOperations & MaintenanceOperations & Maintenance — $5,610,000$5.6MGeneral AdministrationGeneral Administration — $4,363,000$4.4MStudent Support ServicesStudent Support Services — $3,943,000$3.9MBusiness & Central Servic…Business & Central Services — $3,923,000$3.9MOther Support ServicesOther Support Services — $3,436,000$3.4MFood ServicesFood Services — $2,676,000$2.7MInstructional Staff Suppo…Instructional Staff Support — $1,692,000$1.7MCapital OutlayCapital Outlay — $1,593,000$1.6MSchool AdministrationSchool Administration — $970,000$970K
  • Instruction 56.5%
  • Student Transportation 9.5%
  • Operations & Maintenance 6.8%
  • General Administration 5.3%
  • Student Support Services 4.8%
  • Business & Central Services 4.7%
  • Other Support Services 4.1%
  • Food Services 3.2%
  • Instructional Staff Support 2.0%
  • Capital Outlay 1.9%
  • School Administration 1.2%
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Somerset County Schools expenditures by function
FunctionAmountPer pupilShare
Instruction $46,856,000 $16,191 56.5%
Student Transportation $7,875,000 $2,721 9.5%
Operations & Maintenance $5,610,000 $1,938 6.8%
General Administration $4,363,000 $1,508 5.3%
Student Support Services $3,943,000 $1,362 4.8%
Business & Central Services $3,923,000 $1,356 4.7%
Other Support Services $3,436,000 $1,187 4.1%
Food Services $2,676,000 $925 3.2%
Instructional Staff Support $1,692,000 $585 2.0%
Capital Outlay $1,593,000 $550 1.9%
School Administration $970,000 $335 1.2%
Total $82,937,000 $28,658 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $44,796,000 $83,521,000 +$38,725,000 +86.4%
Total expenditure $47,401,000 $83,838,000 +$36,437,000 +76.9%
Revenue per pupil $15,247 $28,860 +$13,613 +89.3%
Students enrolled 2,938 2,894 -44 -1.5%
Change since FY2015, every measure on one scale
-25%0%+25%+50%+75%+100%K12 TransparencyTotal revenue, FY2015: $44,796,000 (+0.0%)Total revenue, FY2016: $47,460,000 (+5.9%)Total revenue, FY2017: $49,383,000 (+10.2%)Total revenue, FY2018: $62,240,000 (+38.9%)Total revenue, FY2019: $77,151,000 (+72.2%)Total revenue, FY2020: $64,155,000 (+43.2%)Total revenue, FY2021: $63,730,000 (+42.3%)Total revenue, FY2022: $76,013,000 (+69.7%)Total revenue, FY2023: $72,275,000 (+61.3%)Total revenue, FY2024: $83,521,000 (+86.4%)Total expenditure, FY2015: $47,401,000 (+0.0%)Total expenditure, FY2016: $50,058,000 (+5.6%)Total expenditure, FY2017: $50,836,000 (+7.2%)Total expenditure, FY2018: $62,173,000 (+31.2%)Total expenditure, FY2019: $77,259,000 (+63.0%)Total expenditure, FY2020: $63,628,000 (+34.2%)Total expenditure, FY2021: $62,662,000 (+32.2%)Total expenditure, FY2022: $73,632,000 (+55.3%)Total expenditure, FY2023: $71,532,000 (+50.9%)Total expenditure, FY2024: $83,838,000 (+76.9%)Revenue per pupil, FY2015: $15,247 (+0.0%)Revenue per pupil, FY2016: $16,321 (+7.0%)Revenue per pupil, FY2017: $16,695 (+9.5%)Revenue per pupil, FY2018: $21,330 (+39.9%)Revenue per pupil, FY2019: $26,331 (+72.7%)Revenue per pupil, FY2020: $22,084 (+44.8%)Revenue per pupil, FY2021: $22,615 (+48.3%)Revenue per pupil, FY2022: $27,732 (+81.9%)Revenue per pupil, FY2023: $26,064 (+70.9%)Revenue per pupil, FY2024: $28,860 (+89.3%)Students enrolled, FY2015: 2,938 (+0.0%)Students enrolled, FY2016: 2,908 (-1.0%)Students enrolled, FY2017: 2,958 (+0.7%)Students enrolled, FY2018: 2,918 (-0.7%)Students enrolled, FY2019: 2,930 (-0.3%)Students enrolled, FY2020: 2,905 (-1.1%)Students enrolled, FY2021: 2,818 (-4.1%)Students enrolled, FY2022: 2,741 (-6.7%)Students enrolled, FY2023: 2,773 (-5.6%)Students enrolled, FY2024: 2,894 (-1.5%)+89.3%+86.4%+76.9%-1.5%'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 Somerset County Schools 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.