What the 7-District ACFR Dashboard Shows
A running series using Annual Comprehensive Financial Reports (ACFRs) to track what districts actually spent, how costs are shifting over time, and what those changes mean for student-centered outcomes.
Part 1
Cost Per Pupil, Instruction, Administration, and General Admin
- Defines what the ACFR is and why it is more reliable than summaries.
- Shows total cost per pupil rising across districts even as enrollment declines or stays flat.
- Compares instructional cost per pupil vs. administrative cost per pupil trends.
- Ranks districts across key categories to show where spending diverges most.
Part 2
How Much of Each Per-Pupil Dollar Goes to Instruction
- Calculates the instruction share of per-pupil spending (instruction ÷ total).
- Shows instruction share is flat or lower in 2025 vs. 2022 across districts.
- Explains how athletics is included inside “Instruction” in ACFR reporting.
- Adjusts for athletics to show what share supports classroom learning.
Next
Coming Next: Deeper Category Breakouts and What to Watch
- More drill-downs explaining what is driving changes inside major categories.
- District-by-district patterns to spot spending creep and baseline resets.
- Plain-English questions residents can bring to budget meetings.
