Bertrand School District 54Budget & Spending
Bertrand, Phelps County, Nebraska NCES 3104020
- Total revenue · FY2024
- $7.1M $7,059,000
- Students enrolled
- 241
- Revenue per pupil
- $29,290
- Local share per pupil
- $22,320 93th percentile in NE
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
- $3.0M 54.3% of spending
- Administration
- $371K 6.7% of spending
- Per pupil
- $22,983 All functions
- Instruction 54.3%
- Capital Outlay 8.1%
- Student Transportation 8.1%
- Student Support Services 6.3%
- Instructional Staff Support 6.0%
- School Administration 4.5%
- Food Services 4.2%
- Operations & Maintenance 3.4%
- Business & Central Services 3.0%
- General Administration 2.1%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $3,005,000 | $12,469 | 54.3% |
| Capital Outlay | $451,000 | $1,871 | 8.1% |
| Student Transportation | $446,000 | $1,851 | 8.1% |
| Student Support Services | $347,000 | $1,440 | 6.3% |
| Instructional Staff Support | $330,000 | $1,369 | 6.0% |
| School Administration | $252,000 | $1,046 | 4.5% |
| Food Services | $234,000 | $971 | 4.2% |
| Operations & Maintenance | $190,000 | $788 | 3.4% |
| Business & Central Services | $165,000 | $685 | 3.0% |
| General Administration | $119,000 | $494 | 2.1% |
| Total | $5,539,000 | $22,983 | 100% |
NCES F-33 · FY2005–FY2024
How this has changed
| Measure | FY2005 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $2,740,000 | $7,059,000 | +$4,319,000 | +157.6% | +60.4% |
| Total expenditure | $2,665,000 | $5,598,000 | +$2,933,000 | +110.1% | +30.8% |
| Revenue per pupil | $11,230 | $29,290 | +$18,061 | +160.8% | +62.4% |
| Students enrolled | 244 | 241 | -3 | -1.2% | — |
Percent change from each measure's FY2005 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.
100-point rubric
What Bertrand School District 54 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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.