Track Every Dollar · California

Panama Buena Vista Union School Dt

Every dollar this school system reported for the 2023-24 school year: where it came from and where it went.

Where the money comes from

Select federal, state or local to see every line.

Federal $29.1 million7.4%
  • School meals$11.0 million37.6%
  • All other federal money$6.7 million23.0%
  • Title I: schools with many low-income families$5.9 million20.2%
  • Special education (IDEA)$4.0 million13.6%
  • Teacher and principal training (Title II)$701,0002.4%
  • Student support and enrichment (Title IV-A)$503,0001.7%
  • English learners (Title III)$426,0001.5%

Inside the federal total: $6.9 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $312 million79.7%
  • General formula aid$230 million73.8%
  • All other state money$33.4 million10.7%
  • Special education$19.6 million6.3%
  • Paid by the state for the district (benefits and other costs)$11.1 million3.6%
  • School meals$5.9 million1.9%
  • Staff improvement$5.4 million1.7%
  • Buildings and debt payments$4.0 million1.3%
  • Compensatory and basic skills programs$2.1 million0.7%
Local $50.2 million12.8%
  • Property taxes$34.2 million68.1%
  • Interest, rents, donations and other$15.7 million31.3%
  • From cities and counties$265,0000.5%
  • Tuition, fees, meals and other charges$14,000under 0.1%

Where it goes

  • Teaching (instruction)$198 million52.6%
  • Support services Details$126 million33.5%
    • Student support: attendance, guidance, health and psychological services$31.2 million24.8%
    • Running and maintaining buildings$30.6 million24.3%
    • School administration: principals' offices$18.2 million14.4%
    • Business office and central services$14.7 million11.6%
    • Teacher support: curriculum, training, libraries$14.3 million11.4%
    • Student transportation$11.4 million9.1%
    • District administration: the board and superintendent's office$3.0 million2.4%
    • Other support services and benefits paid by the state$2.5 million2.0%
  • Buildings and equipment Details$29.6 million7.9%

    Of this, construction: $25.6 million.

  • Food service and other$14.3 million3.8%
  • Interest on debt$5.2 million1.4%
  • Community services and adult education$2.3 million0.6%
  • Payments to other school districts$774,0000.2%

Inside these totals: $191 million in salaries and wages, $85.9 million in employee benefits. Long-term debt at year end: $154 million.

Lottery money, 2025-26 school year

  • General lottery money$3.7 million
  • Instructional materials (Proposition 20)$1.8 million
  • Total paid$5.6 million

Paid per student in average daily attendance (18,997).

Source: California State Controller's Office, Lottery Education Apportionment Master Register, fiscal year 2025-26, year to date. sco.ca.gov the payment register

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (19,369). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 178205, NCES ID 0606390.

Source: U.S. Census Bureau, Annual Survey of School System Finances, Public Elementary-Secondary Education Finances: Fiscal Year 2024. School year 2023-24. census.gov the data file

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