Morgan County School SystemBudget & Spending

Wartburg, Morgan County, Tennessee NCES 4703090

mcs.k12tn.net ↗
Total revenue · FY2024
$43.1M $43,101,000
Students enrolled
2,831
Revenue per pupil
$15,225
Local share per pupil
$2,561 12th 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
$21.2M 52.7% of spending
Administration
$3.4M 8.3% of spending
Per pupil
$14,206 All functions
Instruction — 52.7%Student Transportation — 10.1%Food Services — 8.4%Capital Outlay — 5.9%General Administration — 5.3%Student Support Services — 4.8%Operations & Maintenance — 4.4%Business & Central Services — 3.9%School Administration — 3.0%Instructional Staff Support — 1.5%Total$40.2MK12 Transparency
Dollars by function
K12 TransparencyInstructionInstruction — $21,213,000$21.2MStudent TransportationStudent Transportation — $4,060,000$4.1MFood ServicesFood Services — $3,366,000$3.4MCapital OutlayCapital Outlay — $2,368,000$2.4MGeneral AdministrationGeneral Administration — $2,139,000$2.1MStudent Support ServicesStudent Support Services — $1,927,000$1.9MOperations & MaintenanceOperations & Maintenance — $1,760,000$1.8MBusiness & Central Servic…Business & Central Services — $1,569,000$1.6MSchool AdministrationSchool Administration — $1,217,000$1.2MInstructional Staff Suppo…Instructional Staff Support — $597,000$597K
  • Instruction 52.7%
  • Student Transportation 10.1%
  • Food Services 8.4%
  • Capital Outlay 5.9%
  • General Administration 5.3%
  • Student Support Services 4.8%
  • Operations & Maintenance 4.4%
  • Business & Central Services 3.9%
  • School Administration 3.0%
  • Instructional Staff Support 1.5%
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Morgan County School System expenditures by function
FunctionAmountPer pupilShare
Instruction $21,213,000 $7,493 52.7%
Student Transportation $4,060,000 $1,434 10.1%
Food Services $3,366,000 $1,189 8.4%
Capital Outlay $2,368,000 $836 5.9%
General Administration $2,139,000 $756 5.3%
Student Support Services $1,927,000 $681 4.8%
Operations & Maintenance $1,760,000 $622 4.4%
Business & Central Services $1,569,000 $554 3.9%
School Administration $1,217,000 $430 3.0%
Instructional Staff Support $597,000 $211 1.5%
Total $40,216,000 $14,206 100%

NCES F-33 · FY2015–FY2024

How this has changed

Measure FY2015 FY2024 Change %
Total revenue $28,669,000 $43,101,000 +$14,432,000 +50.3%
Total expenditure $28,338,000 $40,890,000 +$12,552,000 +44.3%
Revenue per pupil $8,982 $15,225 +$6,243 +69.5%
Students enrolled 3,192 2,831 -361 -11.3%
Change since FY2015, every measure on one scale
-25%0%+25%+50%+75%K12 TransparencyTotal revenue, FY2015: $28,669,000 (+0.0%)Total revenue, FY2016: $28,475,000 (-0.7%)Total revenue, FY2017: $29,936,000 (+4.4%)Total revenue, FY2018: $30,830,000 (+7.5%)Total revenue, FY2019: $31,012,000 (+8.2%)Total revenue, FY2020: $31,086,000 (+8.4%)Total revenue, FY2021: $33,848,000 (+18.1%)Total revenue, FY2022: $36,568,000 (+27.6%)Total revenue, FY2023: $39,085,000 (+36.3%)Total revenue, FY2024: $43,101,000 (+50.3%)Total expenditure, FY2015: $28,338,000 (+0.0%)Total expenditure, FY2016: $28,058,000 (-1.0%)Total expenditure, FY2017: $28,749,000 (+1.5%)Total expenditure, FY2018: $29,131,000 (+2.8%)Total expenditure, FY2019: $29,862,000 (+5.4%)Total expenditure, FY2020: $29,801,000 (+5.2%)Total expenditure, FY2021: $31,604,000 (+11.5%)Total expenditure, FY2022: $33,206,000 (+17.2%)Total expenditure, FY2023: $38,365,000 (+35.4%)Total expenditure, FY2024: $40,890,000 (+44.3%)Revenue per pupil, FY2015: $8,982 (+0.0%)Revenue per pupil, FY2016: $9,135 (+1.7%)Revenue per pupil, FY2017: $9,666 (+7.6%)Revenue per pupil, FY2018: $10,346 (+15.2%)Revenue per pupil, FY2019: $10,701 (+19.1%)Revenue per pupil, FY2020: $11,078 (+23.3%)Revenue per pupil, FY2021: $12,110 (+34.8%)Revenue per pupil, FY2022: $13,112 (+46.0%)Revenue per pupil, FY2023: $13,585 (+51.3%)Revenue per pupil, FY2024: $15,225 (+69.5%)Students enrolled, FY2015: 3,192 (+0.0%)Students enrolled, FY2016: 3,117 (-2.3%)Students enrolled, FY2017: 3,097 (-3.0%)Students enrolled, FY2018: 2,980 (-6.6%)Students enrolled, FY2019: 2,898 (-9.2%)Students enrolled, FY2020: 2,806 (-12.1%)Students enrolled, FY2021: 2,795 (-12.4%)Students enrolled, FY2022: 2,789 (-12.6%)Students enrolled, FY2023: 2,877 (-9.9%)Students enrolled, FY2024: 2,831 (-11.3%)+69.5%+50.3%+44.3%-11.3%'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 Morgan County School System 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.