Alcester-Hudson School District 61-1Budget & Spending
Alcester, Union County, South Dakota NCES 4600028
- Total revenue · FY2024
- $5.8M $5,814,000
- Students enrolled
- 366
- Revenue per pupil
- $15,885
- Local share per pupil
- $10,421 62th 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 56.0% of spending
- Administration
- $352K 7.3% of spending
- Per pupil
- $13,191 All functions
- Instruction 56.0%
- Student Transportation 8.3%
- Capital Outlay 7.1%
- Student Support Services 5.1%
- Operations & Maintenance 4.7%
- School Administration 4.5%
- Food Services 3.9%
- Business & Central Services 3.6%
- Instructional Staff Support 3.4%
- General Administration 2.8%
- Other Support Services 0.7%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $2,704,000 | $7,388 | 56.0% |
| Student Transportation | $399,000 | $1,090 | 8.3% |
| Capital Outlay | $345,000 | $943 | 7.1% |
| Student Support Services | $245,000 | $669 | 5.1% |
| Operations & Maintenance | $225,000 | $615 | 4.7% |
| School Administration | $216,000 | $590 | 4.5% |
| Food Services | $190,000 | $519 | 3.9% |
| Business & Central Services | $172,000 | $470 | 3.6% |
| Instructional Staff Support | $164,000 | $448 | 3.4% |
| General Administration | $136,000 | $372 | 2.8% |
| Other Support Services | $32,000 | $87 | 0.7% |
| Total | $4,828,000 | $13,191 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $3,691,000 | $5,814,000 | +$2,123,000 | +57.5% | +19.0% |
| Total expenditure | $3,369,000 | $5,101,000 | +$1,732,000 | +51.4% | +14.4% |
| Revenue per pupil | $11,151 | $15,885 | +$4,734 | +42.5% | +7.6% |
| Students enrolled | 331 | 366 | +35 | +10.6% | — |
Percent change from each measure's FY2015 level. Dollar figures are nominal as filed; the real column removes inflation using CPI-U, U.S. city average, all items, annual average (BLS). The dashed line is that same inflation curve, so a dollar line above it gained purchasing power and one below it lost. It does not apply to enrollment. Hover any point for the underlying number.
100-point rubric
What Alcester-Hudson School District 61-1 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.
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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.
-
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.