Lisbon Central School District 2Budget & Spending

Lisbon, St. Lawrence County, New York NCES 3617430

lisboncsd.org ↗
Total revenue · FY2024
$18.0M $17,995,000
Students enrolled
564
Revenue per pupil
$31,906
Local share per pupil
$7,626 12th percentile in NY

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 60.5% of spending
Administration
$1.4M 8.4% of spending
Per pupil
$29,895 All functions
Instruction — 60.5%Business & Central Services — 9.6%Student Transportation — 7.0%School Administration — 5.5%Student Support Services — 3.7%Operations & Maintenance — 3.6%Food Services — 3.5%General Administration — 2.8%Instructional Staff Support — 2.1%Capital Outlay — 1.7%Total$16.9MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $10,195,000$10.2MBusiness & Central Servic…Business & Central Services — $1,611,000$1.6MStudent TransportationStudent Transportation — $1,180,000$1.2MSchool AdministrationSchool Administration — $933,000$933KStudent Support ServicesStudent Support Services — $618,000$618KOperations & MaintenanceOperations & Maintenance — $608,000$608KFood ServicesFood Services — $590,000$590KGeneral AdministrationGeneral Administration — $478,000$478KInstructional Staff Suppo…Instructional Staff Support — $356,000$356KCapital OutlayCapital Outlay — $292,000$292K
  • Instruction 60.5%
  • Business & Central Services 9.6%
  • Student Transportation 7.0%
  • School Administration 5.5%
  • Student Support Services 3.7%
  • Operations & Maintenance 3.6%
  • Food Services 3.5%
  • General Administration 2.8%
  • Instructional Staff Support 2.1%
  • Capital Outlay 1.7%
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Lisbon Central School District 2 expenditures by function
FunctionAmountPer pupilShare
Instruction $10,195,000 $18,076 60.5%
Business & Central Services $1,611,000 $2,856 9.6%
Student Transportation $1,180,000 $2,092 7.0%
School Administration $933,000 $1,654 5.5%
Student Support Services $618,000 $1,096 3.7%
Operations & Maintenance $608,000 $1,078 3.6%
Food Services $590,000 $1,046 3.5%
General Administration $478,000 $848 2.8%
Instructional Staff Support $356,000 $631 2.1%
Capital Outlay $292,000 $518 1.7%
Total $16,861,000 $29,895 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $11,910,000 $17,995,000 +$6,085,000 +51.1%
Total expenditure $11,234,000 $17,443,000 +$6,209,000 +55.3%
Revenue per pupil $20,051 $31,906 +$11,856 +59.1%
Students enrolled 594 564 -30 -5.1%
Change since FY2015, every measure on one scale
-25%0%+25%+50%+75%+100%K12 TransparencyTotal revenue, FY2015: $11,910,000 (+0.0%)Total revenue, FY2016: $12,422,000 (+4.3%)Total revenue, FY2017: $13,057,000 (+9.6%)Total revenue, FY2018: $13,189,000 (+10.7%)Total revenue, FY2019: $14,226,000 (+19.4%)Total revenue, FY2020: $14,215,000 (+19.4%)Total revenue, FY2021: $14,179,000 (+19.1%)Total revenue, FY2022: $16,355,000 (+37.3%)Total revenue, FY2023: $17,883,000 (+50.2%)Total revenue, FY2024: $17,995,000 (+51.1%)Total expenditure, FY2015: $11,234,000 (+0.0%)Total expenditure, FY2016: $12,066,000 (+7.4%)Total expenditure, FY2017: $13,848,000 (+23.3%)Total expenditure, FY2018: $15,440,000 (+37.4%)Total expenditure, FY2019: $13,889,000 (+23.6%)Total expenditure, FY2020: $13,945,000 (+24.1%)Total expenditure, FY2021: $14,880,000 (+32.5%)Total expenditure, FY2022: $21,194,000 (+88.7%)Total expenditure, FY2023: $17,629,000 (+56.9%)Total expenditure, FY2024: $17,443,000 (+55.3%)Revenue per pupil, FY2015: $20,051 (+0.0%)Revenue per pupil, FY2016: $21,344 (+6.4%)Revenue per pupil, FY2017: $21,762 (+8.5%)Revenue per pupil, FY2018: $22,018 (+9.8%)Revenue per pupil, FY2019: $23,207 (+15.7%)Revenue per pupil, FY2020: $23,771 (+18.6%)Revenue per pupil, FY2021: $23,790 (+18.7%)Revenue per pupil, FY2022: $27,910 (+39.2%)Revenue per pupil, FY2023: $30,886 (+54.0%)Revenue per pupil, FY2024: $31,906 (+59.1%)Students enrolled, FY2015: 594 (+0.0%)Students enrolled, FY2016: 582 (-2.0%)Students enrolled, FY2017: 600 (+1.0%)Students enrolled, FY2018: 599 (+0.8%)Students enrolled, FY2019: 613 (+3.2%)Students enrolled, FY2020: 598 (+0.7%)Students enrolled, FY2021: 596 (+0.3%)Students enrolled, FY2022: 586 (-1.3%)Students enrolled, FY2023: 579 (-2.5%)Students enrolled, FY2024: 564 (-5.1%)+59.1%+55.3%+51.1%-5.1%'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 Lisbon Central School District 2 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.