Howard School District 48-3Budget & Spending
Howard, Miner County, South Dakota NCES 4600025
- Total revenue · FY2024
- $5.7M $5,682,000
- Students enrolled
- 328
- Revenue per pupil
- $17,323
- Local share per pupil
- $12,872 85th percentile in SD
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
- $2.7M 51.7% of spending
- Administration
- $364K 7.1% of spending
- Per pupil
- $15,659 All functions
- Instruction 51.7%
- Student Transportation 11.2%
- Operations & Maintenance 7.1%
- Capital Outlay 6.4%
- Food Services 4.7%
- Business & Central Services 4.4%
- Student Support Services 4.2%
- General Administration 3.6%
- School Administration 3.5%
- Instructional Staff Support 2.6%
- Other Support Services 0.6%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $2,655,000 | $8,095 | 51.7% |
| Student Transportation | $573,000 | $1,747 | 11.2% |
| Operations & Maintenance | $367,000 | $1,119 | 7.1% |
| Capital Outlay | $330,000 | $1,006 | 6.4% |
| Food Services | $243,000 | $741 | 4.7% |
| Business & Central Services | $224,000 | $683 | 4.4% |
| Student Support Services | $215,000 | $655 | 4.2% |
| General Administration | $184,000 | $561 | 3.6% |
| School Administration | $180,000 | $549 | 3.5% |
| Instructional Staff Support | $133,000 | $405 | 2.6% |
| Other Support Services | $32,000 | $98 | 0.6% |
| Total | $5,136,000 | $15,659 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $4,711,000 | $5,682,000 | +$971,000 | +20.6% |
| Total expenditure | $5,524,000 | $5,288,000 | $-236,000 | -4.3% |
| Revenue per pupil | $12,978 | $17,323 | +$4,345 | +33.5% |
| Students enrolled | 363 | 328 | -35 | -9.6% |
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 Howard School District 48-3 needs for an A
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.