Baraga Area SchoolsBudget & Spending
Baraga, Baraga County, Michigan NCES 2603990
- Total revenue · FY2024
- $7.9M $7,901,000
- Students enrolled
- 325
- Revenue per pupil
- $24,311
- Local share per pupil
- $6,631 59th percentile in MI
Transparency grade C, provisional
Under reviewProvisional grade
Every district starts at a provisional C until its records have been reviewed. This is a starting point, not a finding.
If you work for this district, you can shorten the wait by sending us links to the records you already publish.
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
- $3.7M 55.0% of spending
- Administration
- $470K 6.9% of spending
- Per pupil
- $20,831 All functions
- Instruction 55.0%
- Student Transportation 8.3%
- Capital Outlay 8.1%
- Operations & Maintenance 6.2%
- School Administration 5.3%
- Instructional Staff Support 4.7%
- Student Support Services 4.3%
- Food Services 3.9%
- Business & Central Services 2.6%
- General Administration 1.6%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $3,725,000 | $11,462 | 55.0% |
| Student Transportation | $559,000 | $1,720 | 8.3% |
| Capital Outlay | $549,000 | $1,689 | 8.1% |
| Operations & Maintenance | $417,000 | $1,283 | 6.2% |
| School Administration | $361,000 | $1,111 | 5.3% |
| Instructional Staff Support | $316,000 | $972 | 4.7% |
| Student Support Services | $292,000 | $898 | 4.3% |
| Food Services | $263,000 | $809 | 3.9% |
| Business & Central Services | $179,000 | $551 | 2.6% |
| General Administration | $109,000 | $335 | 1.6% |
| Total | $6,770,000 | $20,831 | 100% |
NCES F-33 · FY2005–FY2024
How this has changed
| Measure | FY2005 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $6,134,000 | $7,901,000 | +$1,767,000 | +28.8% | -19.8% |
| Total expenditure | $6,606,000 | $6,804,000 | +$198,000 | +3.0% | -35.9% |
| Revenue per pupil | $10,761 | $24,311 | +$13,549 | +125.9% | +40.6% |
| Students enrolled | 570 | 325 | -245 | -43.0% | — |
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.
100-point rubric
What Baraga Area Schools needs for an A
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Public check register
14 ptsEvery 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.
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Annual financial audit
6 ptsA 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.
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Performance or efficiency audit
5 ptsAn 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.
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Line-item adopted budget
11 ptsThe 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.
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Purchasing card transactions
9 ptsPurchasing 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.
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Payment history by category
9 ptsCumulative payments grouped by spending category, covering at least one full fiscal year.
Category totals show concentration and recurring commitments that individual payments do not.
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Machine-readable data
9 ptsFinancial 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.
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Compensation schedule
7 ptsCurrent 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.
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Bond and capital disclosure
7 ptsBond 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.
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Board minutes and agendas
7 ptsMinutes 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.
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Contracts posted
6 ptsExecuted contracts and amendments above the district bid threshold, posted in full.
A payment shows the amount. The contract shows what was promised in return.
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Direct download, no request
6 ptsCore financial records download directly, with no records request, login, or fee.
Publishing a record and releasing it on request are different levels of disclosure.
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Published records process
4 ptsA 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.