Track Every Dollar · California

Rowland Unified School District

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 $32.5 million10.4%
  • All other federal money$14.2 million43.6%
  • School meals$7.5 million23.0%
  • Title I: schools with many low-income families$5.4 million16.7%
  • Special education (IDEA)$3.9 million12.1%
  • Teacher and principal training (Title II)$806,0002.5%
  • English learners (Title III)$512,0001.6%
  • Career and technical education$171,0000.5%

Inside the federal total: $13.5 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $203 million65.0%
  • General formula aid$144 million71.0%
  • All other state money$26.9 million13.2%
  • Special education$11.3 million5.6%
  • Paid by the state for the district (benefits and other costs)$8.1 million4.0%
  • Buildings and debt payments$4.6 million2.2%
  • School meals$3.2 million1.6%
  • Career and technical education$2.6 million1.3%
  • Compensatory and basic skills programs$1.3 million0.7%
  • Staff improvement$919,0000.5%
Local $76.9 million24.6%
  • Property taxes$51.7 million67.3%
  • Interest, rents, donations and other$18.0 million23.5%
  • From cities and counties$7.0 million9.1%
  • Tuition, fees, meals and other charges$103,0000.1%

Where it goes

  • Teaching (instruction)$168 million55.1%
  • Support services Details$87.2 million28.6%
    • Running and maintaining buildings$20.9 million23.9%
    • Teacher support: curriculum, training, libraries$17.9 million20.5%
    • School administration: principals' offices$16.3 million18.7%
    • Student support: attendance, guidance, health and psychological services$14.1 million16.2%
    • Business office and central services$9.9 million11.3%
    • District administration: the board and superintendent's office$4.3 million4.9%
    • Student transportation$3.9 million4.5%
  • Buildings and equipment Details$25.6 million8.4%

    Of this, construction: $22.6 million.

  • Food service and other$8.6 million2.8%
  • Interest on debt$10.5 million3.5%
  • Community services and adult education$3.8 million1.2%
  • Payments to other school districts$1.1 million0.3%

Inside these totals: $151 million in salaries and wages, $54.7 million in employee benefits. Long-term debt at year end: $248 million.

Lottery money, 2025-26 school year

  • General lottery money$2.2 million
  • Instructional materials (Proposition 20)$1.1 million
  • Total paid$3.3 million

Paid per student in average daily attendance (11,477).

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 (11,623). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 115861, NCES ID 0633750.

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

Every school system in California · California: every school dollar · Report an error