Wallowa School District 12Budget & Spending
Wallowa, Wallowa County, Oregon NCES 4112990
- Total revenue · FY2024
- $6.7M $6,660,000
- Students enrolled
- 206
- Revenue per pupil
- $32,330
- Local share per pupil
- $12,553 85th percentile in OR
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
- $2.4M 23.5% of spending
- Administration
- $285K 2.8% of spending
- Per pupil
- $49,049 All functions
- Capital Outlay 42.2%
- Instruction 23.5%
- Student Transportation 19.9%
- Operations & Maintenance 4.2%
- Business & Central Services 3.6%
- School Administration 2.3%
- Food Services 1.8%
- Student Support Services 1.6%
- General Administration 0.6%
- Instructional Staff Support 0.4%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Capital Outlay | $4,262,000 | $20,689 | 42.2% |
| Instruction | $2,373,000 | $11,519 | 23.5% |
| Student Transportation | $2,010,000 | $9,757 | 19.9% |
| Operations & Maintenance | $424,000 | $2,058 | 4.2% |
| Business & Central Services | $359,000 | $1,743 | 3.6% |
| School Administration | $228,000 | $1,107 | 2.3% |
| Food Services | $185,000 | $898 | 1.8% |
| Student Support Services | $161,000 | $782 | 1.6% |
| General Administration | $57,000 | $277 | 0.6% |
| Instructional Staff Support | $45,000 | $218 | 0.4% |
| Total | $10,104,000 | $49,049 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $3,149,000 | $6,660,000 | +$3,511,000 | +111.5% |
| Total expenditure | $3,424,000 | $10,360,000 | +$6,936,000 | +202.6% |
| Revenue per pupil | $13,515 | $32,330 | +$18,815 | +139.2% |
| Students enrolled | 233 | 206 | -27 | -11.6% |
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 Wallowa School District 12 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.