2018-19 School Year Financial Transparency Report
The tables below display per pupil expenditures for charter schools, traditional public schools, as well as district averages that may be higher or lower than an individual school.
All amounts shown on this report (except exclusions) are per pupil of the entire school or district, unless otherwise noted.| Business Rules
|Students with Disabilities||12%|
|English Language Learners||1%|
For traditional school districts, school level data (entries A through D) represent the average per pupil school level expenditures for all schools in the district. For charter schools, these entries reflect school level expenditures for the particular charter school only. Entries E through H reflect central expenditures.
Total spending (entry I) represents all non-excluded per pupil expenditures. For traditional school districts, this represents the average per pupil expenditures of all schools in the district. For charter schools, this represents per pupil school level expenditures.
|Report View One Per Pupil Expenditure Categories||HORSEHEADS CSD|
|A. Instruction (A1 + A2 + A3 + A4)||$9,212.70|
|A1. Classroom Salaries||$5,355.84|
|A2. Other Instructional Salaries||$503.59|
|A3. Instructional Benefits||$3,339.28|
|A4. Professional Development||$13.99|
|GROUP A TOTAL||$9,212.70|
|B. Administration (B1 + B2 + B3)||$1,049.88|
|B1. School Administrative Salaries||$655.66|
|B2. School Administrative Benefits||$373.66|
|B3. Other School Administrative Expenditures||$20.56|
|GROUP B TOTAL||$1,049.88|
|C. All Other Spending (C1 + C2 + C3)||$1,507.19|
|C1. All Other Salaries||$191.10|
|C2. All Other Benefits||$108.91|
|C3. All Other Non-personnel Expenditures||$1,207.19|
|GROUP C TOTAL||$1,507.19|
|D. Total School Level (A + B + C)||$11,769.77|
|E. Central Instruction (E1 + E2 + E3 + E4)||$220.15|
|E1. Classroom Salaries||$0.00|
|E2. Other Instructional Salaries||$140.23|
|E3. Instructional Benefits||$79.92|
|E4. Professional Development||$0.00|
|GROUP E TOTAL||$220.15|
|F. Central Administration (F1 + F2 + F3)||$1,446.30|
|F1. Central Administrative Salaries||$868.06|
|F2. Central Administrative Benefits||$494.70|
|F3. Other Central Administrative Costs||$83.53|
|GROUP F TOTAL||$1,446.30|
|G. All Other Central Spending (G1 + G2 + G3)||$3,246.96|
|G1. All Other Salaries||$0.00|
|G2. All Other Benefits||$1,349.22|
|G3. All Other Non-personnel Costs||$1,897.75|
|GROUP G TOTAL||$3,246.96|
|H. Total Central Costs||$4,913.41|
|I. Total Spending (D + H)||$16,683.18|
Report View Two presents the same expenditures reported in View One, but disaggregates that spending by local/state/federal/other revenue source.
For traditional school districts, school level data (entries J and K) represent the average per pupil school level expenditures for all schools in the district. For charter schools, these entries reflect school level expenditures for the charter school. Entries L and M reflect central expenditures.
Total spending (entry N) represents all non-excluded per pupil expenditures. For traditional school districts, this represents the average per pupil expenditures of all schools in the district. For charter schools, this represents per pupil school level expenditures.
|Report View Two Per Pupil Expenditure Categories||HORSEHEADS CSD|
|J. Total School Level Local/State Spending||$11,390.18|
|K. Total School Level Federal Spending||$379.59|
|K1. Federal Title I Part A||$119.72|
|K2. Federal Title II Part A||$17.41|
|K3. Federal Title III Part A||$0.00|
|K4. Federal Title IV Part A||$1.83|
|K6. All Other Federal||$0.00|
|GROUP K TOTAL||$379.59|
|L. Total Central Level Local/State Spending||$4,913.41|
|M. Total Central Level Federal Spending||$0.00|
|N. Total Spending (J + K + L + M)||$16,683.18|
Program Area Details in entries O through Z represent subsets of spending in Report View One and Report View Two. Five program areas are broken out. To calculate per pupil expenditures P-12 enrollment is used for pupil services, community schools programs, and BOCES services. Enrollments for the program areas are used for special education, ELL services, and prekindergarten.
Entries O through T represent school level expenditures. For charter schools, data represents per pupil expenditures in each of category in the selected school. For traditional school districts, data under the district column represent the district average of all schools in each of these categories.
Entries U through Z represent central expenditures.
|Program Detail Areas|
|Program areas are included within the above School Level Expenditures (Row D) and Central Costs (Row H)|
|School Level||HORSEHEADS CSD|
|O. Special Education||$7,977.33|
|P. ELL/MLL Services||$4,019.07|
|Q. Pupil Services||$775.29|
|R. Community Schools Programs||$0.00|
|S. BOCES Services||$72.47|
|U. Special Education||$771.14|
|V. ELL/MLL Services||$0.00|
|W. Pupil Services||$180.52|
|X. Community Schools Programs||$0.00|
|Y. BOCES Services||$1,433.03|
The final section represents total expenditures, with the following exclusions that were not included in the per pupil expenditure calculations above: transportation, tuition, debt service, and other.
“Other Exclusions” include expenditures such as tuition for students attending BOCES full-time, services provided to nonpublic or charter schools, prekindergarten payments to community-based organizations, and community services.
|Excluded Expenditures||HORSEHEADS CSD|
|2. Charter School Tuition||$197,541.33|
|3. Other Tuition||$78,077.30|
|4. Debt Service||$2,833,688.87|
|Percent Excluded from Total||15%|