Lesueur-Henderson Isd 2397Budget & Spending
LE Sueur, Le Sueur County, Minnesota NCES 2718070
- Total revenue · FY2024
- $18.6M $18,593,000
- Students enrolled
- 898
- Revenue per pupil
- $20,705
- Local share per pupil
- $8,291 92th percentile in MN
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
- $7.7M 19.1% of spending
- Administration
- $1.0M 2.6% of spending
- Per pupil
- $44,595 All functions
- Capital Outlay 67.9%
- Instruction 19.1%
- Student Transportation 3.4%
- Business & Central Services 2.5%
- General Administration 1.6%
- Food Services 1.6%
- Student Support Services 1.0%
- School Administration 1.0%
- Operations & Maintenance 1.0%
- Instructional Staff Support 0.9%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Capital Outlay | $27,194,000 | $30,283 | 67.9% |
| Instruction | $7,652,000 | $8,521 | 19.1% |
| Student Transportation | $1,375,000 | $1,531 | 3.4% |
| Business & Central Services | $993,000 | $1,106 | 2.5% |
| General Administration | $640,000 | $713 | 1.6% |
| Food Services | $635,000 | $707 | 1.6% |
| Student Support Services | $403,000 | $449 | 1.0% |
| School Administration | $399,000 | $444 | 1.0% |
| Operations & Maintenance | $383,000 | $427 | 1.0% |
| Instructional Staff Support | $372,000 | $414 | 0.9% |
| Total | $40,046,000 | $44,595 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $13,751,000 | $18,593,000 | +$4,842,000 | +35.2% |
| Total expenditure | $13,293,000 | $44,194,000 | +$30,901,000 | +232.5% |
| Revenue per pupil | $12,780 | $20,705 | +$7,925 | +62.0% |
| Students enrolled | 1,076 | 898 | -178 | -16.5% |
Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.
100-point rubric
What Lesueur-Henderson Isd 2397 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.