Poplar H S District 9BBudget & Spending

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

$2.8M 52.3% of spending

Administration

$288K 5.4% of spending

Per pupil

$19,537 All functions

• Instruction 52.3%
• Food Services 16.0%
• Operations & Maintenance 8.7%
• Student Transportation 8.0%
• Student Support Services 5.5%
• General Administration 2.9%
• Business & Central Services 2.7%
• School Administration 2.5%
• Instructional Staff Support 1.4%

Percent change from each measure's FY2015 level. Nominal dollars as filed, not adjusted for inflation. Hover any point for the underlying number.

• 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.