Wapanucka School District 37Budget & Spending

Wapanucka, Johnston County, Oklahoma NCES 4031590

wpss.k12.ok.us ↗
Total revenue · FY2024
$3.5M $3,549,000
Students enrolled
190
Revenue per pupil
$18,679
Local share per pupil
$6,495 68th percentile in OK

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
$1.8M 44.8% of spending
Administration
$205K 5.0% of spending
Per pupil
$21,511 All functions
Instruction — 44.8%Capital Outlay — 15.7%Student Transportation — 12.0%Food Services — 6.8%Operations & Maintenance — 5.9%School Administration — 4.5%Student Support Services — 4.2%Business & Central Services — 2.2%Instructional Staff Support — 1.7%Other Programs — 1.4%General Administration — 0.5%Total$4.1MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $1,833,000$1.8MCapital OutlayCapital Outlay — $641,000$641KStudent TransportationStudent Transportation — $491,000$491KFood ServicesFood Services — $278,000$278KOperations & MaintenanceOperations & Maintenance — $241,000$241KSchool AdministrationSchool Administration — $184,000$184KStudent Support ServicesStudent Support Services — $173,000$173KBusiness & Central Servic…Business & Central Services — $90,000$90.0KInstructional Staff Suppo…Instructional Staff Support — $71,000$71.0KOther ProgramsOther Programs — $59,000$59.0KGeneral AdministrationGeneral Administration — $21,000$21.0KOther Support ServicesOther Support Services — $5,000$5.0K
  • Instruction 44.8%
  • Capital Outlay 15.7%
  • Student Transportation 12.0%
  • Food Services 6.8%
  • Operations & Maintenance 5.9%
  • School Administration 4.5%
  • Student Support Services 4.2%
  • Business & Central Services 2.2%
  • Instructional Staff Support 1.7%
  • Other Programs 1.4%
  • General Administration 0.5%
  • Other Support Services 0.1%
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Wapanucka School District 37 expenditures by function
FunctionAmountPer pupilShare
Instruction $1,833,000 $9,647 44.8%
Capital Outlay $641,000 $3,374 15.7%
Student Transportation $491,000 $2,584 12.0%
Food Services $278,000 $1,463 6.8%
Operations & Maintenance $241,000 $1,268 5.9%
School Administration $184,000 $968 4.5%
Student Support Services $173,000 $911 4.2%
Business & Central Services $90,000 $474 2.2%
Instructional Staff Support $71,000 $374 1.7%
Other Programs $59,000 $311 1.4%
General Administration $21,000 $111 0.5%
Other Support Services $5,000 $26 0.1%
Total $4,087,000 $21,511 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $2,321,000 $3,549,000 +$1,228,000 +52.9%
Total expenditure $2,428,000 $4,116,000 +$1,688,000 +69.5%
Revenue per pupil $9,397 $18,679 +$9,282 +98.8%
Students enrolled 247 190 -57 -23.1%
Change since FY2015, every measure on one scale
-50%0%+50%+100%K12 TransparencyTotal revenue, FY2015: $2,321,000 (+0.0%)Total revenue, FY2016: $2,382,000 (+2.6%)Total revenue, FY2017: $2,431,000 (+4.7%)Total revenue, FY2018: $2,548,000 (+9.8%)Total revenue, FY2019: $2,882,000 (+24.2%)Total revenue, FY2020: $2,957,000 (+27.4%)Total revenue, FY2021: $2,961,000 (+27.6%)Total revenue, FY2022: $3,342,000 (+44.0%)Total revenue, FY2023: $3,502,000 (+50.9%)Total revenue, FY2024: $3,549,000 (+52.9%)Total expenditure, FY2015: $2,428,000 (+0.0%)Total expenditure, FY2016: $2,849,000 (+17.3%)Total expenditure, FY2017: $2,488,000 (+2.5%)Total expenditure, FY2018: $2,206,000 (-9.1%)Total expenditure, FY2019: $2,605,000 (+7.3%)Total expenditure, FY2020: $2,755,000 (+13.5%)Total expenditure, FY2021: $3,054,000 (+25.8%)Total expenditure, FY2022: $3,199,000 (+31.8%)Total expenditure, FY2023: $3,640,000 (+49.9%)Total expenditure, FY2024: $4,116,000 (+69.5%)Revenue per pupil, FY2015: $9,397 (+0.0%)Revenue per pupil, FY2016: $9,057 (-3.6%)Revenue per pupil, FY2017: $8,970 (-4.5%)Revenue per pupil, FY2018: $10,071 (+7.2%)Revenue per pupil, FY2019: $11,258 (+19.8%)Revenue per pupil, FY2020: $12,219 (+30.0%)Revenue per pupil, FY2021: $13,219 (+40.7%)Revenue per pupil, FY2022: $15,617 (+66.2%)Revenue per pupil, FY2023: $17,423 (+85.4%)Revenue per pupil, FY2024: $18,679 (+98.8%)Students enrolled, FY2015: 247 (+0.0%)Students enrolled, FY2016: 263 (+6.5%)Students enrolled, FY2017: 271 (+9.7%)Students enrolled, FY2018: 253 (+2.4%)Students enrolled, FY2019: 256 (+3.6%)Students enrolled, FY2020: 242 (-2.0%)Students enrolled, FY2021: 224 (-9.3%)Students enrolled, FY2022: 214 (-13.4%)Students enrolled, FY2023: 201 (-18.6%)Students enrolled, FY2024: 190 (-23.1%)+98.8%+69.5%+52.9%-23.1%'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 Wapanucka School District 37 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.