Mccook Central School District 43-7Budget & Spending
Salem, McCook County, South Dakota NCES 4601026
- Total revenue · FY2024
- $6.8M $6,786,000
- Students enrolled
- 472
- Revenue per pupil
- $14,377
- Local share per pupil
- $8,339 38th 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
- $3.3M 53.3% of spending
- Administration
- $414K 6.7% of spending
- Per pupil
- $13,019 All functions
- Instruction 53.3%
- Student Transportation 8.2%
- Capital Outlay 7.4%
- Business & Central Services 6.5%
- Operations & Maintenance 4.8%
- Food Services 4.8%
- School Administration 4.3%
- Student Support Services 3.8%
- Instructional Staff Support 2.8%
- General Administration 2.4%
- Other Programs 1.0%
- Other Support Services 0.7%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $3,277,000 | $6,943 | 53.3% |
| Student Transportation | $504,000 | $1,068 | 8.2% |
| Capital Outlay | $454,000 | $962 | 7.4% |
| Business & Central Services | $400,000 | $847 | 6.5% |
| Operations & Maintenance | $295,000 | $625 | 4.8% |
| Food Services | $292,000 | $619 | 4.8% |
| School Administration | $264,000 | $559 | 4.3% |
| Student Support Services | $231,000 | $489 | 3.8% |
| Instructional Staff Support | $173,000 | $367 | 2.8% |
| General Administration | $150,000 | $318 | 2.4% |
| Other Programs | $63,000 | $133 | 1.0% |
| Other Support Services | $42,000 | $89 | 0.7% |
| Total | $6,145,000 | $13,019 | 100% |
NCES F-33 · FY2015–FY2024
How this has changed
| Measure | FY2015 | FY2024 | Change | % |
|---|---|---|---|---|
| Total revenue | $4,345,000 | $6,786,000 | +$2,441,000 | +56.2% |
| Total expenditure | $4,802,000 | $6,322,000 | +$1,520,000 | +31.7% |
| Revenue per pupil | $11,227 | $14,377 | +$3,150 | +28.1% |
| Students enrolled | 387 | 472 | +85 | +22.0% |
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 Mccook Central School District 43-7 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.