Maine School Administrative District 46Budget & Spending

Dexter, Penobscot County, Maine NCES 2314530

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Total revenue · FY2024
$18.8M $18,820,000
Students enrolled
833
Revenue per pupil
$22,593
Local share per pupil
$4,731 3th percentile in ME

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
$10.5M 58.0% of spending
Administration
$1.6M 8.7% of spending
Per pupil
$21,691 All functions
Instruction — 58.0%Student Transportation — 12.1%Student Support Services — 5.9%Operations & Maintenance — 5.6%General Administration — 5.1%School Administration — 3.6%Business & Central Services — 3.6%Food Services — 3.2%Other Support Services — 1.3%Capital Outlay — 1.2%Instructional Staff Support — 0.5%Total$18.1MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $10,477,000$10.5MStudent TransportationStudent Transportation — $2,178,000$2.2MStudent Support ServicesStudent Support Services — $1,066,000$1.1MOperations & MaintenanceOperations & Maintenance — $1,012,000$1.0MGeneral AdministrationGeneral Administration — $922,000$922KSchool AdministrationSchool Administration — $648,000$648KBusiness & Central Servic…Business & Central Services — $645,000$645KFood ServicesFood Services — $582,000$582KOther Support ServicesOther Support Services — $239,000$239KCapital OutlayCapital Outlay — $217,000$217KInstructional Staff Suppo…Instructional Staff Support — $83,000$83.0K
  • Instruction 58.0%
  • Student Transportation 12.1%
  • Student Support Services 5.9%
  • Operations & Maintenance 5.6%
  • General Administration 5.1%
  • School Administration 3.6%
  • Business & Central Services 3.6%
  • Food Services 3.2%
  • Other Support Services 1.3%
  • Capital Outlay 1.2%
  • Instructional Staff Support 0.5%
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Maine School Administrative District 46 expenditures by function
FunctionAmountPer pupilShare
Instruction $10,477,000 $12,577 58.0%
Student Transportation $2,178,000 $2,615 12.1%
Student Support Services $1,066,000 $1,280 5.9%
Operations & Maintenance $1,012,000 $1,215 5.6%
General Administration $922,000 $1,107 5.1%
School Administration $648,000 $778 3.6%
Business & Central Services $645,000 $774 3.6%
Food Services $582,000 $699 3.2%
Other Support Services $239,000 $287 1.3%
Capital Outlay $217,000 $261 1.2%
Instructional Staff Support $83,000 $100 0.5%
Total $18,069,000 $21,691 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $15,360,000 $18,820,000 +$3,460,000 +22.5%
Total expenditure $14,046,000 $18,493,000 +$4,447,000 +31.7%
Revenue per pupil $16,067 $22,593 +$6,526 +40.6%
Students enrolled 956 833 -123 -12.9%
Change since FY2015, every measure on one scale
-20%0%+20%+40%+60%K12 TransparencyTotal revenue, FY2015: $15,360,000 (+0.0%)Total revenue, FY2016: $17,684,000 (+15.1%)Total revenue, FY2017: $16,616,000 (+8.2%)Total revenue, FY2018: $16,007,000 (+4.2%)Total revenue, FY2019: $17,114,000 (+11.4%)Total revenue, FY2020: $17,337,000 (+12.9%)Total revenue, FY2021: $19,701,000 (+28.3%)Total revenue, FY2022: $19,216,000 (+25.1%)Total revenue, FY2023: $18,933,000 (+23.3%)Total revenue, FY2024: $18,820,000 (+22.5%)Total expenditure, FY2015: $14,046,000 (+0.0%)Total expenditure, FY2016: $16,142,000 (+14.9%)Total expenditure, FY2017: $15,988,000 (+13.8%)Total expenditure, FY2018: $14,667,000 (+4.4%)Total expenditure, FY2019: $15,307,000 (+9.0%)Total expenditure, FY2020: $14,902,000 (+6.1%)Total expenditure, FY2021: $18,097,000 (+28.8%)Total expenditure, FY2022: $17,544,000 (+24.9%)Total expenditure, FY2023: $18,022,000 (+28.3%)Total expenditure, FY2024: $18,493,000 (+31.7%)Revenue per pupil, FY2015: $16,067 (+0.0%)Revenue per pupil, FY2016: $18,995 (+18.2%)Revenue per pupil, FY2017: $18,670 (+16.2%)Revenue per pupil, FY2018: $17,437 (+8.5%)Revenue per pupil, FY2019: $18,973 (+18.1%)Revenue per pupil, FY2020: $18,763 (+16.8%)Revenue per pupil, FY2021: $22,962 (+42.9%)Revenue per pupil, FY2022: $22,958 (+42.9%)Revenue per pupil, FY2023: $22,593 (+40.6%)Revenue per pupil, FY2024: $22,593 (+40.6%)Students enrolled, FY2015: 956 (+0.0%)Students enrolled, FY2016: 931 (-2.6%)Students enrolled, FY2017: 890 (-6.9%)Students enrolled, FY2018: 918 (-4.0%)Students enrolled, FY2019: 902 (-5.6%)Students enrolled, FY2020: 924 (-3.3%)Students enrolled, FY2021: 858 (-10.3%)Students enrolled, FY2022: 837 (-12.4%)Students enrolled, FY2023: 838 (-12.3%)Students enrolled, FY2024: 833 (-12.9%)+40.6%+31.7%+22.5%-12.9%'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 Maine School Administrative District 46 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.