This document is the School District of Clayton’s adopted budget for the 2021–2022 fiscal year (report dated June 2, 2021). It describes the district’s accounting policies and fund structure (general, special revenue, debt service, capital projects, enterprise and internal service funds), reserves and budgeting practices, and program-level budgeted expenditures by function and fund. The excerpts list specific budget figures (for example, total expenditures by program such as $10,881,510 for elementary, $10,098,690 for high school) and note reserve actions (a board-approved release of $380,000 in 2019–2020 and a target to replenish reserves up to $500,000 at up to $100,000 per year). It also references ongoing financial reviews, staffing and revenue projections, and operational recommendations for programs like the Family Center.