Click HERE to view the FY24 Auditor General Classroom Spending Report.
Understanding the Auditor General School District Spending Analysis
The Auditor General School District Spending Analysis looks at a variety of funds within the district spending and breaks those funds into categories to report how a school district is spending their funds.
Those categories consist of Classroom Spending, further broken down by Instruction, Student Support, and Instruction Support and non-classroom spending, further broken down by Administration, Plant Operations, Food Service, and Transportation. These categories are listed below with an explanation of what each category is and the types of expenditures.
Instruction: This is expenditures directly in the classroom.
Teacher
Para educator
Student Support: These are activities designed to assess and improve the students’ well-being and to supplement the teaching process.
Attendance worker
Social Worker
Guidance Services – includes the guidance counselor and any assistant to guidance counselor
Health Services – nurse, nurse’s aide, personal nurse
Psychological Services
Speech Pathology & Audiology
Occupational/Physical Therapist
Student Travel – meals, lodging, etc.
Instruction Support: Activities associated with assisting the instructional staff with the content and process of proving learning experience for students.
Staff Development
Instructional & Curriculum Development
Instructional Staff Training
Library/Media Services
Instruction-Related Technology
Academic Student Assessment
Directors of Teaching and Learning, Assessment & Accountability, College and Career Readiness, Data & Programing, Gifted, Special Ed, Athletics, Chief Systems Operator as well as their Admin Assistants
Coordinators of State and Federal Programs , Instructional Coaches, and I.T. staff
Administration: Includes General Administration and School Administration
Governing Board
Superintendent & Admin Assistant
Elections
Lead Teachers
All Finance, Purchasing, Communications, and Human Resources (administrative and classified employees)
Non-Instructional staff professional development
Administrative Technology: Activities concerned with supporting the information technology systems, including supporting administrative networks.
Plant Operation: Activities with keeping the physical plant open, comfortable, and safe for use.
Maintenance – all employees classified and administrative
Grounds
Care and upkeep of equipment
Security
Food Services: Activities with providing food to student and staff in a school district.
All staff both classified and administrative
All costs associated for food services
Transportation: Activities with conveying students to and from school
All staff both classified and administrative
Vehicles
Fuel
Vehicle repairs