Herreid School District 10-1Budget & Spending

Herreid, Campbell County, South Dakota NCES 4632430

herreid.k12.sd.us ↗
Total revenue · FY2024
$3.0M $2,967,000
Students enrolled
147
Revenue per pupil
$20,184
Local share per pupil
$14,286 90th percentile in SD

Transparency grade C, provisional

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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
$1.4M 24.2% of spending
Administration
$232K 4.1% of spending
Per pupil
$38,565 All functions
Capital Outlay — 59.8%Instruction — 24.2%Student Transportation — 3.6%School Administration — 3.1%Business & Central Services — 1.8%Food Services — 1.7%Student Support Services — 1.7%Instructional Staff Support — 1.3%Operations & Maintenance — 1.0%General Administration — 1.0%Other Programs — 0.5%Total$5.7MK12 Transparency
Dollars by function
K12 TransparencyCapital OutlayCapital Outlay — $3,392,000$3.4MInstructionInstruction — $1,374,000$1.4MStudent TransportationStudent Transportation — $206,000$206KSchool AdministrationSchool Administration — $178,000$178KBusiness & Central Servic…Business & Central Services — $101,000$101KFood ServicesFood Services — $96,000$96.0KStudent Support ServicesStudent Support Services — $94,000$94.0KInstructional Staff Suppo…Instructional Staff Support — $75,000$75.0KOperations & MaintenanceOperations & Maintenance — $57,000$57.0KGeneral AdministrationGeneral Administration — $54,000$54.0KOther ProgramsOther Programs — $29,000$29.0KOther Support ServicesOther Support Services — $13,000$13.0K
  • Capital Outlay 59.8%
  • Instruction 24.2%
  • Student Transportation 3.6%
  • School Administration 3.1%
  • Business & Central Services 1.8%
  • Food Services 1.7%
  • Student Support Services 1.7%
  • Instructional Staff Support 1.3%
  • Operations & Maintenance 1.0%
  • General Administration 1.0%
  • Other Programs 0.5%
  • Other Support Services 0.2%
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Herreid School District 10-1 expenditures by function
FunctionAmountPer pupilShare
Capital Outlay $3,392,000 $23,075 59.8%
Instruction $1,374,000 $9,347 24.2%
Student Transportation $206,000 $1,401 3.6%
School Administration $178,000 $1,211 3.1%
Business & Central Services $101,000 $687 1.8%
Food Services $96,000 $653 1.7%
Student Support Services $94,000 $639 1.7%
Instructional Staff Support $75,000 $510 1.3%
Operations & Maintenance $57,000 $388 1.0%
General Administration $54,000 $367 1.0%
Other Programs $29,000 $197 0.5%
Other Support Services $13,000 $88 0.2%
Total $5,669,000 $38,565 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $1,516,000 $2,967,000 +$1,451,000 +95.7%
Total expenditure $1,631,000 $5,825,000 +$4,194,000 +257.1%
Revenue per pupil $12,633 $20,184 +$7,550 +59.8%
Students enrolled 120 147 +27 +22.5%
Change since FY2015, every measure on one scale
-100%0%+100%+200%+300%K12 TransparencyTotal revenue, FY2015: $1,516,000 (+0.0%)Total revenue, FY2016: $1,821,000 (+20.1%)Total revenue, FY2017: $2,111,000 (+39.2%)Total revenue, FY2018: $1,935,000 (+27.6%)Total revenue, FY2019: $2,046,000 (+35.0%)Total revenue, FY2020: $2,199,000 (+45.1%)Total revenue, FY2021: $2,543,000 (+67.7%)Total revenue, FY2022: $2,319,000 (+53.0%)Total revenue, FY2023: $2,955,000 (+94.9%)Total revenue, FY2024: $2,967,000 (+95.7%)Total expenditure, FY2015: $1,631,000 (+0.0%)Total expenditure, FY2016: $1,883,000 (+15.5%)Total expenditure, FY2017: $1,673,000 (+2.6%)Total expenditure, FY2018: $1,790,000 (+9.7%)Total expenditure, FY2019: $1,909,000 (+17.0%)Total expenditure, FY2020: $2,018,000 (+23.7%)Total expenditure, FY2021: $2,179,000 (+33.6%)Total expenditure, FY2022: $2,068,000 (+26.8%)Total expenditure, FY2023: $2,455,000 (+50.5%)Total expenditure, FY2024: $5,825,000 (+257.1%)Revenue per pupil, FY2015: $12,633 (+0.0%)Revenue per pupil, FY2016: $15,175 (+20.1%)Revenue per pupil, FY2017: $18,043 (+42.8%)Revenue per pupil, FY2018: $17,752 (+40.5%)Revenue per pupil, FY2019: $17,193 (+36.1%)Revenue per pupil, FY2020: $17,878 (+41.5%)Revenue per pupil, FY2021: $21,370 (+69.2%)Revenue per pupil, FY2022: $18,552 (+46.8%)Revenue per pupil, FY2023: $19,570 (+54.9%)Revenue per pupil, FY2024: $20,184 (+59.8%)Students enrolled, FY2015: 120 (+0.0%)Students enrolled, FY2016: 120 (+0.0%)Students enrolled, FY2017: 117 (-2.5%)Students enrolled, FY2018: 109 (-9.2%)Students enrolled, FY2019: 119 (-0.8%)Students enrolled, FY2020: 123 (+2.5%)Students enrolled, FY2021: 119 (-0.8%)Students enrolled, FY2022: 125 (+4.2%)Students enrolled, FY2023: 151 (+25.8%)Students enrolled, FY2024: 147 (+22.5%)+257.1%+95.7%+59.8%+22.5%'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 Herreid School District 10-1 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.