Auchard Creek Elementary District 27Budget & Spending

Wolf Creek, Lewis and Clark County, Montana NCES 3002490

Total revenue · FY2024
$190K $190,000
Students enrolled
16
Revenue per pupil
$11,875
Local share per pupil
$1,250 1th percentile in MT

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
$133K 70.0% of spending
Administration
$12.0K 6.3% of spending
Per pupil
$11,875 All functions
Instruction — 70.0%Food Services — 23.7%School Administration — 6.3%Total$190KK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $133,000$133KFood ServicesFood Services — $45,000$45.0KSchool AdministrationSchool Administration — $12,000$12.0K
  • Instruction 70.0%
  • Food Services 23.7%
  • School Administration 6.3%
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Auchard Creek Elementary District 27 expenditures by function
FunctionAmountPer pupilShare
Instruction $133,000 $8,313 70.0%
Food Services $45,000 $2,813 23.7%
School Administration $12,000 $750 6.3%
Total $190,000 $11,875 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $122,000 $190,000 +$68,000 +55.7%
Total expenditure $130,000 $190,000 +$60,000 +46.2%
Revenue per pupil $15,250 $11,875 $-3,375 -22.1%
Students enrolled 8 16 +8 +100.0%
Change since FY2015, every measure on one scale
-50%0%+50%+100%K12 TransparencyTotal revenue, FY2015: $122,000 (+0.0%)Total revenue, FY2016: $159,000 (+30.3%)Total revenue, FY2017: $157,000 (+28.7%)Total revenue, FY2018: $136,000 (+11.5%)Total revenue, FY2019: $152,000 (+24.6%)Total revenue, FY2020: $146,000 (+19.7%)Total revenue, FY2021: $142,000 (+16.4%)Total revenue, FY2022: $235,000 (+92.6%)Total revenue, FY2023: $218,000 (+78.7%)Total revenue, FY2024: $190,000 (+55.7%)Total expenditure, FY2015: $130,000 (+0.0%)Total expenditure, FY2016: $148,000 (+13.8%)Total expenditure, FY2017: $159,000 (+22.3%)Total expenditure, FY2018: $139,000 (+6.9%)Total expenditure, FY2019: $149,000 (+14.6%)Total expenditure, FY2020: $150,000 (+15.4%)Total expenditure, FY2021: $152,000 (+16.9%)Total expenditure, FY2022: $222,000 (+70.8%)Total expenditure, FY2023: $192,000 (+47.7%)Total expenditure, FY2024: $190,000 (+46.2%)Revenue per pupil, FY2015: $15,250 (+0.0%)Revenue per pupil, FY2016: $15,900 (+4.3%)Revenue per pupil, FY2017: $15,700 (+3.0%)Revenue per pupil, FY2018: $13,600 (-10.8%)Revenue per pupil, FY2019: $13,818 (-9.4%)Revenue per pupil, FY2020: $13,273 (-13.0%)Revenue per pupil, FY2021: $11,833 (-22.4%)Revenue per pupil, FY2022: $18,077 (+18.5%)Revenue per pupil, FY2023: $16,769 (+10.0%)Revenue per pupil, FY2024: $11,875 (-22.1%)Students enrolled, FY2015: 8 (+0.0%)Students enrolled, FY2016: 10 (+25.0%)Students enrolled, FY2017: 10 (+25.0%)Students enrolled, FY2018: 10 (+25.0%)Students enrolled, FY2019: 11 (+37.5%)Students enrolled, FY2020: 11 (+37.5%)Students enrolled, FY2021: 12 (+50.0%)Students enrolled, FY2022: 13 (+62.5%)Students enrolled, FY2023: 13 (+62.5%)Students enrolled, FY2024: 16 (+100.0%)+100.0%+55.7%+46.2%-22.1%'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 Auchard Creek Elementary District 27 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.