Track Every Dollar · Kentucky

Boone County 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 $26.3 million8.0%
  • All other federal money$8.7 million33.1%
  • School meals$8.7 million32.9%
  • Special education (IDEA)$4.9 million18.6%
  • Title I: schools with many low-income families$2.7 million10.4%
  • Teacher and principal training (Title II)$773,0002.9%
  • Student support and enrichment (Title IV-A)$209,0000.8%
  • Career and technical education$176,0000.7%
  • English learners (Title III)$158,0000.6%

Inside the federal total: $5.5 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $117 million35.6%
  • Paid by the state for the district (benefits and other costs)$63.8 million54.4%
  • General formula aid$44.1 million37.7%
  • All other state money$8.8 million7.5%
  • Career and technical education$266,0000.2%
  • School meals$94,000under 0.1%
  • Staff improvement$67,000under 0.1%
Local $186 million56.4%
  • Property taxes$131 million70.8%
  • Other local taxes (sales, utility, income)$33.8 million18.2%
  • Tuition, fees, meals and other charges$10.2 million5.5%
  • Interest, rents, donations and other$7.1 million3.8%
  • From cities and counties$1.9 million1.0%
  • From other school districts$1.3 million0.7%

Where it goes

  • Teaching (instruction)$161 million54.5%
  • Support services Details$104 million35.2%
    • Running and maintaining buildings$19.9 million19.2%
    • Other support services and benefits paid by the state$17.9 million17.3%
    • Student support: attendance, guidance, health and psychological services$14.0 million13.5%
    • School administration: principals' offices$13.9 million13.4%
    • Student transportation$13.6 million13.2%
    • Teacher support: curriculum, training, libraries$9.8 million9.5%
    • District administration: the board and superintendent's office$8.1 million7.8%
    • Business office and central services$6.2 million6.0%
  • Buildings and equipment Details$15.4 million5.2%

    Of this, construction: $8.1 million.

  • Food service and other$12.8 million4.3%
  • Community services and adult education$2.0 million0.7%
  • Payments to state and local governments$11,000under 0.1%

Inside these totals: $152 million in salaries and wages, $18.6 million in employee benefits. Long-term debt at year end: $144 million.

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (20,356). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 179645, NCES ID 2100510.

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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