Laurel Elementary School District 7-70Budget & Spending

Laurel, Yellowstone County, Montana NCES 3016200

laurel.k12.mt.us ↗
Total revenue · FY2024
$22.8M $22,782,000
Students enrolled
1,204
Revenue per pupil
$18,922
Local share per pupil
$11,285 69th 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
$8.8M 39.6% of spending
Administration
$866K 3.9% of spending
Per pupil
$18,359 All functions
Instruction — 39.6%Capital Outlay — 32.2%Student Transportation — 7.4%Operations & Maintenance — 4.9%Food Services — 3.7%Instructional Staff Support — 2.8%Business & Central Services — 2.8%Student Support Services — 2.7%General Administration — 2.2%School Administration — 1.7%Total$22.1MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $8,755,000$8.8MCapital OutlayCapital Outlay — $7,118,000$7.1MStudent TransportationStudent Transportation — $1,625,000$1.6MOperations & MaintenanceOperations & Maintenance — $1,075,000$1.1MFood ServicesFood Services — $825,000$825KInstructional Staff Suppo…Instructional Staff Support — $621,000$621KBusiness & Central Servic…Business & Central Services — $621,000$621KStudent Support ServicesStudent Support Services — $598,000$598KGeneral AdministrationGeneral Administration — $490,000$490KSchool AdministrationSchool Administration — $376,000$376K
  • Instruction 39.6%
  • Capital Outlay 32.2%
  • Student Transportation 7.4%
  • Operations & Maintenance 4.9%
  • Food Services 3.7%
  • Instructional Staff Support 2.8%
  • Business & Central Services 2.8%
  • Student Support Services 2.7%
  • General Administration 2.2%
  • School Administration 1.7%
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Laurel Elementary School District 7-70 expenditures by function
FunctionAmountPer pupilShare
Instruction $8,755,000 $7,272 39.6%
Capital Outlay $7,118,000 $5,912 32.2%
Student Transportation $1,625,000 $1,350 7.4%
Operations & Maintenance $1,075,000 $893 4.9%
Food Services $825,000 $685 3.7%
Instructional Staff Support $621,000 $516 2.8%
Business & Central Services $621,000 $516 2.8%
Student Support Services $598,000 $497 2.7%
General Administration $490,000 $407 2.2%
School Administration $376,000 $312 1.7%
Total $22,104,000 $18,359 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $13,761,000 $22,782,000 +$9,021,000 +65.6%
Total expenditure $13,487,000 $24,817,000 +$11,330,000 +84.0%
Revenue per pupil $9,590 $18,922 +$9,332 +97.3%
Students enrolled 1,435 1,204 -231 -16.1%
Change since FY2015, every measure on one scale
-50%0%+50%+100%K12 TransparencyTotal revenue, FY2015: $13,761,000 (+0.0%)Total revenue, FY2016: $12,653,000 (-8.1%)Total revenue, FY2017: $12,783,000 (-7.1%)Total revenue, FY2018: $12,838,000 (-6.7%)Total revenue, FY2019: $20,844,000 (+51.5%)Total revenue, FY2020: $14,582,000 (+6.0%)Total revenue, FY2021: $17,237,000 (+25.3%)Total revenue, FY2022: $18,730,000 (+36.1%)Total revenue, FY2023: $17,082,000 (+24.1%)Total revenue, FY2024: $22,782,000 (+65.6%)Total expenditure, FY2015: $13,487,000 (+0.0%)Total expenditure, FY2016: $13,568,000 (+0.6%)Total expenditure, FY2017: $13,057,000 (-3.2%)Total expenditure, FY2018: $13,559,000 (+0.5%)Total expenditure, FY2019: $13,883,000 (+2.9%)Total expenditure, FY2020: $14,667,000 (+8.7%)Total expenditure, FY2021: $16,498,000 (+22.3%)Total expenditure, FY2022: $16,719,000 (+24.0%)Total expenditure, FY2023: $17,778,000 (+31.8%)Total expenditure, FY2024: $24,817,000 (+84.0%)Revenue per pupil, FY2015: $9,590 (+0.0%)Revenue per pupil, FY2016: $8,619 (-10.1%)Revenue per pupil, FY2017: $8,661 (-9.7%)Revenue per pupil, FY2018: $8,971 (-6.4%)Revenue per pupil, FY2019: $14,425 (+50.4%)Revenue per pupil, FY2020: $10,513 (+9.6%)Revenue per pupil, FY2021: $13,856 (+44.5%)Revenue per pupil, FY2022: $14,690 (+53.2%)Revenue per pupil, FY2023: $13,429 (+40.0%)Revenue per pupil, FY2024: $18,922 (+97.3%)Students enrolled, FY2015: 1,435 (+0.0%)Students enrolled, FY2016: 1,468 (+2.3%)Students enrolled, FY2017: 1,476 (+2.9%)Students enrolled, FY2018: 1,431 (-0.3%)Students enrolled, FY2019: 1,445 (+0.7%)Students enrolled, FY2020: 1,387 (-3.3%)Students enrolled, FY2021: 1,244 (-13.3%)Students enrolled, FY2022: 1,275 (-11.1%)Students enrolled, FY2023: 1,272 (-11.4%)Students enrolled, FY2024: 1,204 (-16.1%)+97.3%+84.0%+65.6%-16.1%'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 Laurel Elementary School District 7-70 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.