Perry County School DistrictBudget & Spending
Linden, Perry County, Tennessee NCES 4703390
- Total revenue · FY2024
- $15.4M $15,400,000
- Students enrolled
- 1,054
- Revenue per pupil
- $14,611
- Local share per pupil
- $3,320 30th percentile in TN
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
- $8.1M 55.1% of spending
- Administration
- $1.2M 8.0% of spending
- Per pupil
- $14,031 All functions
- Instruction 55.1%
- Student Transportation 9.4%
- Operations & Maintenance 6.1%
- Food Services 5.5%
- General Administration 5.5%
- Business & Central Services 4.9%
- Student Support Services 4.4%
- Capital Outlay 4.3%
- School Administration 2.5%
- Instructional Staff Support 2.5%
View the numbers as a table
| Function | Amount | Per pupil | Share |
|---|---|---|---|
| Instruction | $8,149,000 | $7,731 | 55.1% |
| Student Transportation | $1,392,000 | $1,321 | 9.4% |
| Operations & Maintenance | $897,000 | $851 | 6.1% |
| Food Services | $810,000 | $769 | 5.5% |
| General Administration | $807,000 | $766 | 5.5% |
| Business & Central Services | $719,000 | $682 | 4.9% |
| Student Support Services | $647,000 | $614 | 4.4% |
| Capital Outlay | $632,000 | $600 | 4.3% |
| School Administration | $373,000 | $354 | 2.5% |
| Instructional Staff Support | $363,000 | $344 | 2.5% |
| Total | $14,789,000 | $14,031 | 100% |
NCES F-33 · FY2005–FY2024
How this has changed
| Measure | FY2005 | FY2024 | Change | Nominal % | Real % |
|---|---|---|---|---|---|
| Total revenue | $8,260,000 | $15,400,000 | +$7,140,000 | +86.4% | +16.1% |
| Total expenditure | $8,283,000 | $15,090,000 | +$6,807,000 | +82.2% | +13.4% |
| Revenue per pupil | $7,121 | $14,611 | +$7,490 | +105.2% | +27.8% |
| Students enrolled | 1,160 | 1,054 | -106 | -9.1% | — |
Percent change from each measure's FY2005 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 Perry County School District needs for an A
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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.
-
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.
-
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.