SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - DEBT SERVICE FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 7,707,100 $ 7,707,100 $ 7,719,465 $ - $ 12,365 County 180,000 180,000 147,970 - (32,030) Federal 176,330 176,330 178,251 - 1,921 Total revenues 8,063,430 8,063,430 8,045,686 - (17,744) Expenditures Debt service: Principal retirements 6,110,000 6,110,000 6,110,000 - - Interest and other charges 1,284,340 1,284,340 1,279,078 - 5,262 Total expenditures 7,394,340 7,394,340 7,389,078 - 5,262 Revenues over expenditures $ 669,090 $ 669,090 $ 656,608 $ - $ (12,482) Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,045,686 Current year revenue accruals 8,880 Prior year revenue accruals (23,024) Revenues - modified accrual basis $ 8,031,542 Expenditures per above - cash basis $ 7,389,078 Current year expenditure accruals 299 Prior year expenditure accruals (369) Expenditures - modified accrual basis $ 7,389,008 - 73 -

SCHOOL DISTRICT OF CLAYTON SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - CASH BASIS - CAPITAL PROJECTS FUND Year ended June 30, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 3,626,500 $ 3,626,500 $ 5,241,327 $ - $ 1,614,827 County 26,700 26,700 54,731 - 28,031 Other 25,000 25,000 44,914 - 19,914 Total revenues 3,678,200 3,678,200 5,340,972 - 1,662,772 Expenditures Instruction 828,760 1,423,380 923,193 594,620 500,187 Attendance and guidance 5,000 5,000 - - 5,000 Health services - 5,000 4,995 5,000 5 Media services - 1,800 1,799 1,800 1 Executive administration 149,000 290,380 348,596 141,380 (58,216) Building level administration 5,000 23,060 18,055 18,060 5,005 Operation of plant 2,120,100 3,259,340 2,795,439 1,139,240 463,901 Security services 10,000 559,000 507,891 549,000 51,109 Food services 18,500 18,500 10,555 - 7,945 Business services 32,500 31,140 34,842 (1,360) (3,702) Central office support services 1,000 1,300 1,311 300 (11) Adult/community programs - (2,140) 6,004 (2,140) (8,144) Facilities acquisition and construction 57,100 57,100 57,099 - 1 Debt service: Principal retirements 467,900 467,900 467,901 - (1) Interest and other charges 66,610 66,610 66,600 - 10 Total expenditures 3,761,470 6,207,370 5,244,280 2,445,900 963,090 Revenues over (under) expenditures $ (83,270) $ (2,529,170) $ 96,692 $ 2,445,900 $ (2,625,862) Reconciliation of budgetary (cash) basis to modified accrual basis of accounting Revenues per above - cash basis $ 5,340,972 Current year revenue accruals 52,062 Prior year revenue accruals (70,232) Revenues - modified accrual basis $ 5,322,802 Expenditures per above - cash basis $ 5,244,280 Current year expenditure accruals 914,139 Prior year expenditure accruals (526,013) Expenditures - modified accrual basis $ 5,632,406 - 74 -