Lincoln County SchoolBudget & Spending
Lincolnton, Lincoln County, North Carolina NCES 3702680
- Total revenue · FY2024
- $142M $142,274,000
- Students enrolled
- 11,642
- Revenue per pupil
- $12,221
- Local share per pupil
- $3,189 57th percentile in NC
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
- $85.3M 61.1% of spending
- Administration
- $5.7M 4.1% of spending
- Per pupil
- $11,988 All functions
- Instruction 61.1%
- Student Transportation 6.5%
- Student Support Services 6.0%
- Operations & Maintenance 5.8%
- Food Services 5.4%
- Capital Outlay 5.0%
- General Administration 3.4%
- Instructional Staff Support 3.1%
- Business & Central Services 3.1%
- School Administration 0.7%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $85,322,000 | $7,329 | 61.1% |
| Student Transportation | $9,090,000 | $781 | 6.5% |
| Student Support Services | $8,360,000 | $718 | 6.0% |
| Operations & Maintenance | $8,032,000 | $690 | 5.8% |
| Food Services | $7,489,000 | $643 | 5.4% |
| Capital Outlay | $6,930,000 | $595 | 5.0% |
| General Administration | $4,700,000 | $404 | 3.4% |
| Instructional Staff Support | $4,362,000 | $375 | 3.1% |
| Business & Central Services | $4,296,000 | $369 | 3.1% |
| School Administration | $982,000 | $84 | 0.7% |
| Total | $139,563,000 | $11,988 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $94,721,000 | $142,274,000 | +$47,553,000 | +50.2% |
| Total expenditure | $105,009,000 | $140,696,000 | +$35,687,000 | +34.0% |
| Revenue per pupil | $8,058 | $12,221 | +$4,163 | +51.7% |
| Students enrolled | 11,755 | 11,642 | -113 | -1.0% |
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 Lincoln County School needs for an A
-
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.