Sidney School District 1Budget & Spending

Sidney, Cheyenne County, Nebraska NCES 3176710

Total revenue · FY2024
$19.5M $19,464,000
Students enrolled
1,222
Revenue per pupil
$15,928
Local share per pupil
$8,652 12th percentile in NE

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
$10.2M 58.1% of spending
Administration
$891K 5.1% of spending
Per pupil
$14,299 All functions
Instruction — 58.1%Student Transportation — 9.5%Operations & Maintenance — 7.6%Student Support Services — 6.6%Instructional Staff Support — 6.0%Food Services — 4.7%General Administration — 2.8%School Administration — 2.3%Business & Central Services — 1.8%Other Programs — 0.4%Total$17.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $10,158,000$10.2MStudent TransportationStudent Transportation — $1,662,000$1.7MOperations & MaintenanceOperations & Maintenance — $1,336,000$1.3MStudent Support ServicesStudent Support Services — $1,161,000$1.2MInstructional Staff Suppo…Instructional Staff Support — $1,045,000$1.0MFood ServicesFood Services — $824,000$824KGeneral AdministrationGeneral Administration — $494,000$494KSchool AdministrationSchool Administration — $397,000$397KBusiness & Central Servic…Business & Central Services — $322,000$322KOther ProgramsOther Programs — $70,000$70.0KCapital OutlayCapital Outlay — $4,000$4.0K
  • Instruction 58.1%
  • Student Transportation 9.5%
  • Operations & Maintenance 7.6%
  • Student Support Services 6.6%
  • Instructional Staff Support 6.0%
  • Food Services 4.7%
  • General Administration 2.8%
  • School Administration 2.3%
  • Business & Central Services 1.8%
  • Other Programs 0.4%
  • Capital Outlay 0.0%
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Sidney School District 1 expenditures by function
FunctionAmountPer pupilShare
Instruction $10,158,000 $8,313 58.1%
Student Transportation $1,662,000 $1,360 9.5%
Operations & Maintenance $1,336,000 $1,093 7.6%
Student Support Services $1,161,000 $950 6.6%
Instructional Staff Support $1,045,000 $855 6.0%
Food Services $824,000 $674 4.7%
General Administration $494,000 $404 2.8%
School Administration $397,000 $325 2.3%
Business & Central Services $322,000 $264 1.8%
Other Programs $70,000 $57 0.4%
Capital Outlay $4,000 $3 0.0%
Total $17,473,000 $14,299 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $16,298,000 $19,464,000 +$3,166,000 +19.4%
Total expenditure $16,591,000 $18,015,000 +$1,424,000 +8.6%
Revenue per pupil $12,010 $15,928 +$3,918 +32.6%
Students enrolled 1,357 1,222 -135 -9.9%
Change since FY2015, every measure on one scale
-20%0%+20%+40%K12 TransparencyTotal revenue, FY2015: $16,298,000 (+0.0%)Total revenue, FY2016: $16,243,000 (-0.3%)Total revenue, FY2017: $17,577,000 (+7.8%)Total revenue, FY2018: $16,695,000 (+2.4%)Total revenue, FY2019: $16,551,000 (+1.6%)Total revenue, FY2020: $16,834,000 (+3.3%)Total revenue, FY2021: $18,053,000 (+10.8%)Total revenue, FY2022: $18,558,000 (+13.9%)Total revenue, FY2023: $19,116,000 (+17.3%)Total revenue, FY2024: $19,464,000 (+19.4%)Total expenditure, FY2015: $16,591,000 (+0.0%)Total expenditure, FY2016: $16,252,000 (-2.0%)Total expenditure, FY2017: $16,799,000 (+1.3%)Total expenditure, FY2018: $16,597,000 (+0.0%)Total expenditure, FY2019: $16,447,000 (-0.9%)Total expenditure, FY2020: $16,807,000 (+1.3%)Total expenditure, FY2021: $17,264,000 (+4.1%)Total expenditure, FY2022: $17,594,000 (+6.0%)Total expenditure, FY2023: $17,970,000 (+8.3%)Total expenditure, FY2024: $18,015,000 (+8.6%)Revenue per pupil, FY2015: $12,010 (+0.0%)Revenue per pupil, FY2016: $11,586 (-3.5%)Revenue per pupil, FY2017: $12,765 (+6.3%)Revenue per pupil, FY2018: $12,534 (+4.4%)Revenue per pupil, FY2019: $12,615 (+5.0%)Revenue per pupil, FY2020: $12,279 (+2.2%)Revenue per pupil, FY2021: $13,646 (+13.6%)Revenue per pupil, FY2022: $13,849 (+15.3%)Revenue per pupil, FY2023: $14,981 (+24.7%)Revenue per pupil, FY2024: $15,928 (+32.6%)Students enrolled, FY2015: 1,357 (+0.0%)Students enrolled, FY2016: 1,402 (+3.3%)Students enrolled, FY2017: 1,377 (+1.5%)Students enrolled, FY2018: 1,332 (-1.8%)Students enrolled, FY2019: 1,312 (-3.3%)Students enrolled, FY2020: 1,371 (+1.0%)Students enrolled, FY2021: 1,323 (-2.5%)Students enrolled, FY2022: 1,340 (-1.3%)Students enrolled, FY2023: 1,276 (-6.0%)Students enrolled, FY2024: 1,222 (-9.9%)+32.6%+19.4%+8.6%-9.9%'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 Sidney School District 1 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.