Track Every Dollar · Kentucky

Rowan 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 $9.0 million17.8%
  • All other federal money$3.4 million37.4%
  • School meals$2.3 million25.9%
  • Title I: schools with many low-income families$1.7 million19.3%
  • Special education (IDEA)$1.1 million12.7%
  • Teacher and principal training (Title II)$158,0001.7%
  • Student support and enrichment (Title IV-A)$128,0001.4%
  • Rural schools$96,0001.1%
  • Career and technical education$45,0000.5%

Inside the federal total: $2.3 million of pandemic relief (ESSER and related funds), which ended in 2024.

State $26.4 million52.1%
  • General formula aid$12.6 million47.9%
  • Paid by the state for the district (benefits and other costs)$9.2 million34.8%
  • Buildings and debt payments$2.5 million9.4%
  • All other state money$2.0 million7.7%
  • School meals$18,000under 0.1%
Local $15.3 million30.1%
  • Property taxes$9.5 million62.2%
  • Other local taxes (sales, utility, income)$2.3 million15.4%
  • Interest, rents, donations and other$2.2 million14.7%
  • Tuition, fees, meals and other charges$1.1 million7.4%
  • From cities and counties$51,0000.3%

Where it goes

  • Teaching (instruction)$25.4 million49.8%
  • Support services Details$12.3 million24.1%
    • Running and maintaining buildings$3.5 million28.6%
    • Student transportation$2.6 million21.1%
    • Student support: attendance, guidance, health and psychological services$2.0 million16.1%
    • Other support services and benefits paid by the state$1.4 million11.2%
    • School administration: principals' offices$1.0 million8.4%
    • District administration: the board and superintendent's office$959,0007.8%
    • Teacher support: curriculum, training, libraries$490,0004.0%
    • Business office and central services$335,0002.7%
  • Buildings and equipment Details$8.2 million16.0%

    Of this, construction: $7.2 million.

  • Food service and other$3.1 million6.0%
  • Interest on debt$1.6 million3.1%
  • Community services and adult education$505,0001.0%

Inside these totals: $20.7 million in salaries and wages, $3.2 million in employee benefits. Long-term debt at year end: $42.3 million.

The record

Day-to-day spending per student is current spending (teaching, support and food service) divided by fall enrollment (3,411). Amounts are reported by the school system to the U.S. Census Bureau. Census ID 188273, NCES ID 2105100.

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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