Dyer County School DistrictBudget & Spending

Dyersburg, Dyer County, Tennessee NCES 4701050

dyercs.net ↗
Total revenue · FY2024
$52.5M $52,536,000
Students enrolled
3,611
Revenue per pupil
$14,549
Local share per pupil
$4,541 60th percentile in TN

Transparency grade C, provisional

Under review

Provisional grade

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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
$26.6M 51.6% of spending
Administration
$3.1M 6.0% of spending
Per pupil
$14,257 All functions
Instruction — 51.6%Capital Outlay — 11.7%Student Transportation — 8.8%Business & Central Services — 5.6%Food Services — 5.0%Operations & Maintenance — 4.8%Student Support Services — 4.6%General Administration — 4.0%School Administration — 2.1%Instructional Staff Support — 1.8%Total$51.5MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $26,585,000$26.6MCapital OutlayCapital Outlay — $6,033,000$6.0MStudent TransportationStudent Transportation — $4,528,000$4.5MBusiness & Central Servic…Business & Central Services — $2,864,000$2.9MFood ServicesFood Services — $2,552,000$2.6MOperations & MaintenanceOperations & Maintenance — $2,486,000$2.5MStudent Support ServicesStudent Support Services — $2,382,000$2.4MGeneral AdministrationGeneral Administration — $2,048,000$2.0MSchool AdministrationSchool Administration — $1,058,000$1.1MInstructional Staff Suppo…Instructional Staff Support — $945,000$945K
  • Instruction 51.6%
  • Capital Outlay 11.7%
  • Student Transportation 8.8%
  • Business & Central Services 5.6%
  • Food Services 5.0%
  • Operations & Maintenance 4.8%
  • Student Support Services 4.6%
  • General Administration 4.0%
  • School Administration 2.1%
  • Instructional Staff Support 1.8%
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Dyer County School District expenditures by function
FunctionAmountPer pupilShare
Instruction $26,585,000 $7,362 51.6%
Capital Outlay $6,033,000 $1,671 11.7%
Student Transportation $4,528,000 $1,254 8.8%
Business & Central Services $2,864,000 $793 5.6%
Food Services $2,552,000 $707 5.0%
Operations & Maintenance $2,486,000 $688 4.8%
Student Support Services $2,382,000 $660 4.6%
General Administration $2,048,000 $567 4.0%
School Administration $1,058,000 $293 2.1%
Instructional Staff Support $945,000 $262 1.8%
Total $51,481,000 $14,257 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $34,834,000 $52,536,000 +$17,702,000 +50.8%
Total expenditure $35,041,000 $52,822,000 +$17,781,000 +50.7%
Revenue per pupil $8,722 $14,549 +$5,827 +66.8%
Students enrolled 3,994 3,611 -383 -9.6%
Change since FY2015, every measure on one scale
-20%0%+20%+40%+60%+80%K12 TransparencyTotal revenue, FY2015: $34,834,000 (+0.0%)Total revenue, FY2016: $35,969,000 (+3.3%)Total revenue, FY2017: $37,512,000 (+7.7%)Total revenue, FY2018: $38,522,000 (+10.6%)Total revenue, FY2019: $39,674,000 (+13.9%)Total revenue, FY2020: $40,884,000 (+17.4%)Total revenue, FY2021: $43,321,000 (+24.4%)Total revenue, FY2022: $45,863,000 (+31.7%)Total revenue, FY2023: $50,460,000 (+44.9%)Total revenue, FY2024: $52,536,000 (+50.8%)Total expenditure, FY2015: $35,041,000 (+0.0%)Total expenditure, FY2016: $38,204,000 (+9.0%)Total expenditure, FY2017: $39,032,000 (+11.4%)Total expenditure, FY2018: $38,424,000 (+9.7%)Total expenditure, FY2019: $39,680,000 (+13.2%)Total expenditure, FY2020: $40,907,000 (+16.7%)Total expenditure, FY2021: $43,632,000 (+24.5%)Total expenditure, FY2022: $45,447,000 (+29.7%)Total expenditure, FY2023: $50,580,000 (+44.3%)Total expenditure, FY2024: $52,822,000 (+50.7%)Revenue per pupil, FY2015: $8,722 (+0.0%)Revenue per pupil, FY2016: $9,024 (+3.5%)Revenue per pupil, FY2017: $9,552 (+9.5%)Revenue per pupil, FY2018: $9,694 (+11.1%)Revenue per pupil, FY2019: $10,090 (+15.7%)Revenue per pupil, FY2020: $10,494 (+20.3%)Revenue per pupil, FY2021: $11,549 (+32.4%)Revenue per pupil, FY2022: $12,531 (+43.7%)Revenue per pupil, FY2023: $13,844 (+58.7%)Revenue per pupil, FY2024: $14,549 (+66.8%)Students enrolled, FY2015: 3,994 (+0.0%)Students enrolled, FY2016: 3,986 (-0.2%)Students enrolled, FY2017: 3,927 (-1.7%)Students enrolled, FY2018: 3,974 (-0.5%)Students enrolled, FY2019: 3,932 (-1.6%)Students enrolled, FY2020: 3,896 (-2.5%)Students enrolled, FY2021: 3,751 (-6.1%)Students enrolled, FY2022: 3,660 (-8.4%)Students enrolled, FY2023: 3,645 (-8.7%)Students enrolled, FY2024: 3,611 (-9.6%)+66.8%+50.8%+50.7%-9.6%'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 Dyer County School District 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.