A Comparison of Expenditures from Several Colorado School Districts

Audit File	Page Num	Instruction ($)	Student Services ($)	Instructional Staff ($)	Total GF Exp ($)	Instr %	Instr + SS %	Instr + SS + IS %
RE-2 Boulder Valley	92	313,082,910‡	27,334,695	18,205,062	443,372,187	70.6%	76.8%	80.9%
D5 Cherry Creek	110	565,600,523	57,012,023	26,853,739	822,892,984	68.7%	75.7%	78.9%
D20 Academy	58–59	207,847,170	19,122,999	12,946,838	311,940,015	66.6%	72.8%	76.9%
RE-1 Douglas County	89, 107	608,755,377†	57,475,654	29,318,915	909,779,284	66.9%	73.2%	76.4%
D12 Cheyenne Mountain	50	31,633,321	4,365,031	3,738,991	52,352,261	60.4%	68.8%	75.9%
RE-4 Weld County (Windsor)	48	71,727,390§	combined	13,701,276§§	115,541,313	62.1%	n/a	73.9%
R2-J Thompson SD	74	134,567,338¶	13,097,679	17,810,336	223,934,701	60.1%	65.9%	73.9%
D38 Lewis-Palmer	51	36,186,350	4,529,697	3,554,397	63,755,766	56.8%	63.9%	69.4%
D3 Widefield	53	67,349,664	11,510,324	6,146,097	123,661,359	54.5%	63.8%	68.7%
D8 Fountain	59–62	64,777,816	11,275,714a	3,600,358b	117,926,738	54.9%	64.5%	67.6%
D49 El Paso County	68	108,760,266	10,503,159	7,092,686	189,113,817	57.5%	63.1%	66.8%
D11 Colorado Springs	74	200,013,233	n/ac	24,521,453d	358,290,675	55.8%	n/a	n/a

Notes

^a D8 Fountain · Student Services: figure shown is the “Counselors & SPED support” line — D8’s program-named equivalent of function-2100 (counseling, social work, special-education support staff).

^b D8 Fountain · Instructional Staff: figure shown is the “Curriculum, Media & Staff Development” line — D8’s equivalent of function-2200. D8’s program-named lines may not capture every function-2200 sub-category that standard chart-of-accounts districts include.

^c D11 Colorado Springs · Student Services: D11’s schedule does not break out a separate function-2100 line. The schedule’s “Pupil activities” line ($22.0M in FY25) is athletics & co-curriculars (function 0700), not Student Services. SS-dependent columns are therefore n/a; a function-2100 figure would have to come from D11’s detailed combining schedule (doc p. 97).

^d D11 Colorado Springs · Instructional Staff: figure shown is the “Instructional support” line on the schedule, which corresponds to function 2200.

^¶ R2-J Thompson SD: Instruction includes district direct instruction plus Charter School Allocation (reported as a separate line on R2-J’s schedule), for comparability with D20. FY2025: $108,878,744 + $25,688,594 = $134,567,338.

^† RE-1 Douglas County: Instruction includes district direct instruction plus Charter School Allocations. FY2025: $398,202,910 + $210,552,467 = $608,755,377. RSI page citations refer to the Combined GF Budgetary Comparison Schedule (p. 89) and Schedule of Expenditures by Program (p. 107).

^‡ RE-2 Boulder Valley: Instruction = Regular Programs + Special Programs. FY2025: $236,124,000 + $76,958,910 = $313,082,910.

^§ RE-4 Weld County (Windsor): Instruction includes district direct instruction plus Charter School Funding. FY2025: $48,360,648 + $23,366,742 = $71,727,390.

^§§ RE-4 Weld County · combined SS + IS: RE-4’s schedule reports a single combined “Pupil and instructional” line lumping Student Services (function 2100) and Instructional Staff Support (function 2200). They cannot be separated, so Instr + SS % is n/a; the combined value is shown in the Instructional Staff column and Instr + SS + IS % is computed correctly from the combined sum.

Source: each district’s General Fund Budgetary Comparison Schedule (Required Supplementary Information) from its FY2025 audited financial statements / ACFR. RSI Pg refers to the document’s printed page numbers, not sequential PDF pages. D11 Colorado Springs is shown last because its Instr + SS + IS % cannot be computed from the publicly reported schedule.