A materials budget, worked through

One small district, start to finish: funding in, spending lines out, the capital split, and what each building gets per pupil. Sample data, not a live file.

Every figure below is an illustrative sample from the plan shipped with the download. It is not a benchmark, not a district's real budget, and not a claim about what any school spends.

The headline four

Funding
$9,040,000
Planned spend
$222,430
Net position
$8,817,570
Spend per pupil
$173.77
Capital versus supply at a $5,000 per-unit threshold
TreatmentAmountWhy
Capitalised$51,200Science lab benches at $6,400 a unit: asset tag, board approval, depreciation
Supplies$171,230Textbooks, readers, licences, consumables, coaching days: expensed this year

Allocation by building

A $420,000 materials pool split by enrolment. Every allocation sums back to the pool in whole cents, so the four lines reconcile on the board page.

Pool $420,000 · basis: equal per pupil
BuildingEnrolmentAllocationPer pupil
Lincoln Elementary420$137,813$328.13
Jefferson Elementary380$124,688$328.13
Roosevelt Middle300$98,438$328.13
Kennedy High180$59,061$328.13
Total1,280$420,000—

Switch the basis to a poverty weight and the per-pupil column stops being flat — that spread is the thing a board actually asks about, and the download shows it before anyone can ask.

What the checks panel refuses to hide

What is in the download

Contents of the ZIP
FileWhat it does
index.htmlThe planner: funding, spending, allocation, outlook, CSV, print. Offline, one file.
README.mdThe arithmetic written out, plus what the model does not cover.
LICENSE.txtSingle-person licence, editable for your own district.
tests/math.test.js16 assertions: threshold boundaries, allocation rounding, shortfall, zero enrolment.

Product details and price

Rerivo preview. Sample figures only. The planner ships as an editable file; nothing on this page is calculated live.