BDGT_FINAL*EXP_4YR_OPER 15:18:53 13 MAY 2021 Page 1 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY FUNCTION Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ -1111 ELEMENTARY $ 10,523,636 $ 10,485,316 $ 10,522,730 $ 10,821,810 $ 299,080 -1131 MIDDLE/JUNIOR HIGH $ 6,694,995 $ 6,628,469 $ 7,076,160 $ 7,183,620 $ 107,460 -1151 HIGH SCHOOL $ 8,923,784 $ 8,795,994 $ 9,960,060 $ 10,061,600 $ 101,540 -1191 SUMMER SCHOOL $ 294,301 $ 236,579 $ 354,990 $ 317,670 $<37,320> -1193 ALTERNATIVE PROGRAMS $ 128,247 $ 110,854 $ 135,000 $ 120,000 $<15,000> -1195 VIRTUAL INSTRUCTION $ 7,505 $ 19,362 $ 0 $ 6,440 $ 6,440 -1211 GIFTED AND TALENTED $ 574,315 $ 525,627 $ 548,800 $ 657,310 $ 108,510 -1251 SUPPLEMENTAL INSTRUCTION $ 97,702 $ 113,071 $ 40,920 $ 96,340 $ 55,420 -1271 BILINGUAL $ 0 $ 549 $ 0 $ 6,500 $ 6,500 -1281 EARLY CHILDHOOD SPECIAL EDUCATION $ 278,946 $ 304,653 $ 389,980 $ 401,580 $ 11,600 -1321 BUSINESS EDUCATION $ 97,941 $ 92,394 $ 3,620 $ 4,400 $ 780 -1331 FAMILY AND CONSUMER SCIENCES EDUCATION $ 175,976 $ 176,886 $ 14,820 $ 13,820 $<1,000> -1351 MARKETING AND COOPERATIVE EDUCATION $ 94,867 $ 98,185 $ 11,600 $ 14,500 $ 2,900 -1371 TECHNOLOGY AND ENGINEERING EDUCATION $ 217,587 $ 226,173 $ 26,730 $ 33,910 $ 7,180 -1411 STUDENT ACTIVITIES $ 1,082,475 $ 970,243 $ 1,531,110 $ 1,373,110 $<158,000> -1421 SCHOOL-SPONSORED ATHLETICS $ 1,054,542 $ 906,880 $ 968,900 $ 977,820 $ 8,920 -1491 OTHER STUDENT ACTIVITIES $ 84,029 $ 50,691 $ 0 $ 0 $ 0 -1911 TUITION TO OTHER DISTRICTS WITHIN THE ST $ 11,400 $ 29,430 $ 16,000 $ 18,000 $ 2,000 -1913 TUITION TO PRIVATE AGENCIES $ 0 $ 400 $ 0 $ 0 $ 0 -1941 CONTRACTED EDUCATIONAL SERVICES $ 19,411 $ 15,875 $ 17,570 $ 18,570 $ 1,000 -2113 SOCIAL WORK SERVICES $ 313,949 $ 322,787 $ 333,080 $ 345,260 $ 12,180 -2122 COUNSELING SERVICES $ 1,610,200 $ 1,626,477 $ 1,664,040 $ 1,692,450 $ 28,410 -2123 APPRAISAL SERVICES $ 59,702 $ 65,441 $ 99,850 $ 102,250 $ 2,400 -2125 RECORD MAINTENANCE SERVICES $ 52,802 $ 53,816 $ 55,090 $ 56,410 $ 1,320 -2134 NURSING SERVICES $ 414,729 $ 417,289 $ 435,580 $ 441,010 $ 5,430 -2142 PSYCHOLOGICAL SERVICES $ 29,125 $ 43,430 $ 0 $ 0 $ 0 -2152 SPEECH PATHOLOGY AND AUDIOLOGY SERVICES $ 126,345 $ 104,838 $ 128,060 $ 131,850 $ 3,790 -2162 OCCUPATIONAL THERAPY-RELATED SERVICE $ 11,747 $ 9,078 $ 18,000 $ 15,000 $<3,000> -2172 PHYSICAL THERAPY-RELATED SERVICES $ 5,457 $ 5,048 $ 10,000 $ 7,500 $<2,500> -2182 VISUALLY IMPAIRED/VISION SERVICES $ 0 $ 0 $ 0 $ 0 $ 0 -2191 OTHER SUPPORT SERVICES - STUDENTS $ 53,310 $ 58,086 $ 130,800 $ 137,700 $ 6,900 -2211 IMPROVEMENT OF INSTRUCTION SERVICES AREA $ 10,617 $ 11,079 $ 11,490 $ 12,070 $ 580 -2212 INSTRUCTION AND CURRICULUM DEVELOPMENT S $ 420,303 $ 831,569 $ 1,051,780 $ 1,064,190 $ 12,410 -2213 INSTRUCTIONAL STAFF TRAINING SERVICES $ 586,369 $ 421,625 $ 600,040 $ 654,530 $ 54,490 -2214 PROFESSIONAL DEVELOPMENT $ 0 $ 0 $ 0 $ 0 $ 0 -2221 EDUCATIONAL MEDIA SERVICES AREA DIRECTIO $ 17,716 $ 16,143 $ 21,750 $ 14,250 $<7,500> -2222 SCHOOL LIBRARY SERVICES $ 920,228 $ 918,113 $ 991,530 $ 950,980 $<40,550> -2229 OTHER EDUCATIONAL MEDIA SERVICES $ 8,759 $ 8,993 $ 9,740 $ 9,590 $<150> -2311 BOARD OF EDUCATION SERVICES $ 198,680 $ 228,979 $ 304,360 $ 279,100 $<25,260> -2321 OFFICE OF THE SUPERINTENDENT SERVICES $ 921,188 $ 929,970 $ 985,710 $ 996,710 $ 11,000 -2323 STAFF RELATIONS AND NEGOTIATIONS SERVICE $ 576,711 $ 599,214 $ 616,930 $ 629,570 $ 12,640 -2329 OTHER EXECUTIVE ADMINISTRATION SERVICES $ 26,863 $ 25,219 $ 23,700 $ 190,750 $ 167,050 -2331 ADMINISTRATIVE TECHNOLOGY SERVICES $ 1,082,008 $ 1,036,061 $ 1,538,980 $ 1,562,930 $ 23,950 -2411 OFFICE OF THE PRINCIPAL SERVICES $ 2,578,762 $ 2,641,872 $ 2,710,410 $ 2,757,060 $ 46,650 92 BDGT_FINAL*EXP_4YR_OPER 15:19:54 13 MAY 2021 Page 2 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY FUNCTION Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ -2491 OTHER SUPPORT SERVICES - SCHOOL ADMINIST $ 28,928 $ 36,263 $ 29,400 $ 29,550 $ 150 -2522 BUDGETING SERVICES $ 0 $ 0 $ 210,000 $ 230,370 $ 20,370 -2525 FINANCIAL ACCOUNTING SERVICES $ 841,425 $ 858,788 $ 917,850 $ 943,800 $ 25,950 -2529 OTHER FISCAL SERVICES $ 107 $ 404 $ 0 $ 0 $ 0 -2541 OPERATION AND MAINTENANCE OF PLANT SERVI $ 463,612 $ 493,386 $ 51,810 $ 56,100 $ 4,290 -2542 CARE AND UPKEEP OF BUILDING SERVICES $ 6,368,657 $ 6,509,007 $ 7,829,920 $ 8,072,610 $ 242,690 -2543 CARE AND UPKEEP OF GROUNDS SERVICES $ 838,929 $ 703,089 $ 471,600 $ 527,000 $ 55,400 -2544 CARE AND UPKEEP OF EQUIPMENT SERVICES $ 42,234 $ 162,763 $ 111,600 $ 61,100 $<50,500> -2545 VEHICLE SERVICING AND MAINTENANCE SERVIC $ 54,723 $ 119,866 $ 70,650 $ 105,150 $ 34,500 -2546 SECURITY SERVICES $ 252,793 $ 248,196 $ 260,580 $ 269,170 $ 8,590 -2549 OTHER OPERATION AND MAINTENANCE OF PLANT $ 3,989 $ 2,001 $ 3,500 $ 4,500 $ 1,000 -2557 SCHOOL CHOICE (ESEA)/PROPORTIONATE SHARE $ 0 $ 0 $ 1,000 $ 0 $<1,000> -2558 NON-ALLOWABLE TRANSPORTATION EXPENSES $ 189,971 $ 192,668 $ 212,740 $ 223,130 $ 10,390 -2559 EARLY CHILDHOOD SPECIAL EDUCATION TRANSP $ 227 $ 2,607 $ 2,500 $ 2,600 $ 100 -2562 FOOD PREPARATION AND DISPENSING SERVICES $ 1,138,213 $ 883,025 $ 1,250,980 $ 1,184,860 $<66,120> -2574 PRINTING, PUBLISHING AND DUPLICATING SER $ 49,239 $ 53,075 $ 49,310 $ 51,150 $ 1,840 -2623 EVALUATION SERVICES $ 0 $ 0 $ 0 $ 0 $ 0 -2629 OTHER PLANNING, RESEARCH, DEVELOPMENT, A $ 8,700 $ 6,200 $ 6,200 $ 6,200 $ 0 -2631 INFORMATION SERVICES AREA DIRECTION $ 390,032 $ 355,745 $ 466,030 $ 466,100 $ 70 -2644 PROFESSIONAL DEVELOPMENT FOR NON-INSTRUC $ 2,179 $ 5,081 $ 6,750 $ 6,750 $ 0 -2649 OTHER STAFF SERVICES $ 43,977 $ 36,195 $ 59,000 $ 89,000 $ 30,000 -2911 OTHER SUPPORTING SERVICES $ 8,370 $ 21,603 $ 50,000 $ 255,000 $ 205,000 -3311 CIVIC SERVICES $ 214,706 $ 139,282 $ 0 $ 0 $ 0 -3511 EARLY CHILDHOOD PROGRAM $ 133,546 $ 120,562 $ 159,260 $ 165,680 $ 6,420 -3512 EARLY CHILDHOOD INSTRUCTION $ 785,614 $ 793,589 $ 858,020 $ 915,640 $ 57,620 -3611 HOMELESS AND OTHER DISADVANTAGE STUDENT $ 0 $ 3,000 $ 1,000 $ 1,000 $ 0 -3711 NON-PUBLIC SCHOOL STUDENTS’ SERVICES $ 0 $ 0 $ 1,000 $ 5,510 $ 4,510 -3911 OTHER COMMUNITY SERVICES $ 59,400 $ 62,644 $ 91,460 $ 104,590 $ 13,130 -3912 PARENTAL INVOLVEMENT $ 1,195 $ 3,475 $ 6,750 $ 12,750 $ 6,000 -4021 LAND ACQUISITION AND DEVELOPMENT SERVICE $ 0 $ 2,361,163 $ 0 $ 0 $ 0 -4031 ARCHITECTURE, ENGINEERING AND LEGAL SERV $ 273,855 $ 7,349 $ 0 $ 0 $ 0 -4051 BUILDING ACQUISITION, CONSTRUCTION AND I $ 323,650 $ 36,415 $ 52,210 $ 53,290 $ 1,080 -5131 PRINCIPAL - LEASE PURCHASE AGREEMENT $ 0 $ 285,197 $ 427,800 $ 436,710 $ 8,910 -5231 INTEREST - LEASE PURCHASE AGREEMENTS $ 10 $ 83,044 $ 56,790 $ 102,930 $ 46,140 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 93

BDGT_FINAL*EXP_4YR_OPER 15:19:54 13 MAY 2021 Page 2 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY FUNCTION Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ -2491 OTHER SUPPORT SERVICES - SCHOOL ADMINIST $ 28,928 $ 36,263 $ 29,400 $ 29,550 $ 150 -2522 BUDGETING SERVICES $ 0 $ 0 $ 210,000 $ 230,370 $ 20,370 -2525 FINANCIAL ACCOUNTING SERVICES $ 841,425 $ 858,788 $ 917,850 $ 943,800 $ 25,950 -2529 OTHER FISCAL SERVICES $ 107 $ 404 $ 0 $ 0 $ 0 -2541 OPERATION AND MAINTENANCE OF PLANT SERVI $ 463,612 $ 493,386 $ 51,810 $ 56,100 $ 4,290 -2542 CARE AND UPKEEP OF BUILDING SERVICES $ 6,368,657 $ 6,509,007 $ 7,829,920 $ 8,072,610 $ 242,690 -2543 CARE AND UPKEEP OF GROUNDS SERVICES $ 838,929 $ 703,089 $ 471,600 $ 527,000 $ 55,400 -2544 CARE AND UPKEEP OF EQUIPMENT SERVICES $ 42,234 $ 162,763 $ 111,600 $ 61,100 $<50,500> -2545 VEHICLE SERVICING AND MAINTENANCE SERVIC $ 54,723 $ 119,866 $ 70,650 $ 105,150 $ 34,500 -2546 SECURITY SERVICES $ 252,793 $ 248,196 $ 260,580 $ 269,170 $ 8,590 -2549 OTHER OPERATION AND MAINTENANCE OF PLANT $ 3,989 $ 2,001 $ 3,500 $ 4,500 $ 1,000 -2557 SCHOOL CHOICE (ESEA)/PROPORTIONATE SHARE $ 0 $ 0 $ 1,000 $ 0 $<1,000> -2558 NON-ALLOWABLE TRANSPORTATION EXPENSES $ 189,971 $ 192,668 $ 212,740 $ 223,130 $ 10,390 -2559 EARLY CHILDHOOD SPECIAL EDUCATION TRANSP $ 227 $ 2,607 $ 2,500 $ 2,600 $ 100 -2562 FOOD PREPARATION AND DISPENSING SERVICES $ 1,138,213 $ 883,025 $ 1,250,980 $ 1,184,860 $<66,120> -2574 PRINTING, PUBLISHING AND DUPLICATING SER $ 49,239 $ 53,075 $ 49,310 $ 51,150 $ 1,840 -2623 EVALUATION SERVICES $ 0 $ 0 $ 0 $ 0 $ 0 -2629 OTHER PLANNING, RESEARCH, DEVELOPMENT, A $ 8,700 $ 6,200 $ 6,200 $ 6,200 $ 0 -2631 INFORMATION SERVICES AREA DIRECTION $ 390,032 $ 355,745 $ 466,030 $ 466,100 $ 70 -2644 PROFESSIONAL DEVELOPMENT FOR NON-INSTRUC $ 2,179 $ 5,081 $ 6,750 $ 6,750 $ 0 -2649 OTHER STAFF SERVICES $ 43,977 $ 36,195 $ 59,000 $ 89,000 $ 30,000 -2911 OTHER SUPPORTING SERVICES $ 8,370 $ 21,603 $ 50,000 $ 255,000 $ 205,000 -3311 CIVIC SERVICES $ 214,706 $ 139,282 $ 0 $ 0 $ 0 -3511 EARLY CHILDHOOD PROGRAM $ 133,546 $ 120,562 $ 159,260 $ 165,680 $ 6,420 -3512 EARLY CHILDHOOD INSTRUCTION $ 785,614 $ 793,589 $ 858,020 $ 915,640 $ 57,620 -3611 HOMELESS AND OTHER DISADVANTAGE STUDENT $ 0 $ 3,000 $ 1,000 $ 1,000 $ 0 -3711 NON-PUBLIC SCHOOL STUDENTS’ SERVICES $ 0 $ 0 $ 1,000 $ 5,510 $ 4,510 -3911 OTHER COMMUNITY SERVICES $ 59,400 $ 62,644 $ 91,460 $ 104,590 $ 13,130 -3912 PARENTAL INVOLVEMENT $ 1,195 $ 3,475 $ 6,750 $ 12,750 $ 6,000 -4021 LAND ACQUISITION AND DEVELOPMENT SERVICE $ 0 $ 2,361,163 $ 0 $ 0 $ 0 -4031 ARCHITECTURE, ENGINEERING AND LEGAL SERV $ 273,855 $ 7,349 $ 0 $ 0 $ 0 -4051 BUILDING ACQUISITION, CONSTRUCTION AND I $ 323,650 $ 36,415 $ 52,210 $ 53,290 $ 1,080 -5131 PRINCIPAL - LEASE PURCHASE AGREEMENT $ 0 $ 285,197 $ 427,800 $ 436,710 $ 8,910 -5231 INTEREST - LEASE PURCHASE AGREEMENTS $ 10 $ 83,044 $ 56,790 $ 102,930 $ 46,140 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 93 BDGT_FINAL*EXP_4YR_OBJECT_OPER 15:53:18 13 MAY 2021 Page 1 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY OBJECT Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ $ 33,192,299 $ 33,397,404 $ 34,849,510 $ 35,699,300 $ 849,790 $ 9,574,657 $ 9,855,453 $ 10,603,010 $ 11,066,380 $ 463,370 $ 4,810,445 $ 4,250,314 $ 5,199,620 $ 5,556,810 $ 357,190 $ 3,229,638 $ 3,166,405 $ 4,110,250 $ 3,827,780 $<282,470> $ 2,098,461 $ 3,710,623 $ 1,828,640 $ 1,870,490 $ 41,850 -6100 SALARIES -6200 EMPLOYER-PROVIDED BENEFITS -6300 PURCHASED SERVICES -6400 SUPPLIES AND MATERIALS -6500 CAPITAL OUTLAY -6600 OPERATING LEASE PURCHASE AGREEMENTS $ 10 $ 368,241 $ 484,590 $ 539,640 $ 55,050 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 94

BDGT_FINAL*EXP_4YR_OBJECT_OPER 15:53:18 13 MAY 2021 Page 1 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY OBJECT Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ $ 33,192,299 $ 33,397,404 $ 34,849,510 $ 35,699,300 $ 849,790 $ 9,574,657 $ 9,855,453 $ 10,603,010 $ 11,066,380 $ 463,370 $ 4,810,445 $ 4,250,314 $ 5,199,620 $ 5,556,810 $ 357,190 $ 3,229,638 $ 3,166,405 $ 4,110,250 $ 3,827,780 $<282,470> $ 2,098,461 $ 3,710,623 $ 1,828,640 $ 1,870,490 $ 41,850 -6100 SALARIES -6200 EMPLOYER-PROVIDED BENEFITS -6300 PURCHASED SERVICES -6400 SUPPLIES AND MATERIALS -6500 CAPITAL OUTLAY -6600 OPERATING LEASE PURCHASE AGREEMENTS $ 10 $ 368,241 $ 484,590 $ 539,640 $ 55,050 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 94 BDGT_FINAL*EXP_4YR_LOCATION_OPER 15:46:49 13 MAY 2021 Page 1 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY LOCATION Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ -0020 MAINTENANCE $ 2,762,107 $ 2,907,485 $ 2,963,720 $ 3,172,380 $ 208,660 -0030 GAY FIELD $ 36,341 $ 39,674 $ 119,100 $ 152,100 $ 33,000 -0031 ADZICK FIELD $ 153,275 $ 2,696,910 $ 35,500 $ 35,000 $<500> -0040 CENTER OF CLAYTON $ 1,760,230 $ 1,835,480 $ 1,776,910 $ 1,935,760 $ 158,850 -0500 BUSINESS OFFICE TO ALLOCATE AT YEAR END $ 8,491 $ 2,847 $ 11,000 $ 6,500 $<4,500> -1000 CENTRAL OFFICE $ 5,611,357 $ 5,325,196 $ 7,660,630 $ 7,914,870 $ 254,240 -1050 CLAYTON HIGH $ 15,334,955 $ 15,063,460 $ 16,826,060 $ 17,020,140 $ 194,080 -3000 WYDOWN MIDDLE $ 10,032,369 $ 9,769,668 $ 9,919,350 $ 10,160,680 $ 241,330 -4020 RALPH M. CAPTAIN ELEM. $ 4,892,271 $ 5,001,786 $ 5,153,020 $ 5,037,740 $<115,280> -4040 GLENRIDGE ELEM. $ 5,295,461 $ 5,167,746 $ 5,577,280 $ 5,447,030 $<130,250> -5000 MERAMEC ELEM. $ 5,047,301 $ 5,050,361 $ 4,965,910 $ 5,472,140 $ 506,230 -7500 FAMILY CTR. $ 1,971,352 $ 1,887,827 $ 2,067,140 $ 2,206,060 $ 138,920 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 95

BDGT_FINAL*EXP_4YR_LOCATION_OPER 15:46:49 13 MAY 2021 Page 1 SCHOOL DISTRICT OF CLAYTON OPERATING EXPENDITURES FOUR-YEAR COMPARISON BY LOCATION Report dates 07/01/2021 - thru - 06/30/2022 Actual Actual Budget Proposed 07/01/2018- 07/01/2019- 07/01/2020- 07/01/2021- Prior Year Function 06/30/2019 06/30/2020 06/30/2021 06/30/2022 Comparison ______________________________________________ _____________ _____________ _____________ _____________ _____________ -0020 MAINTENANCE $ 2,762,107 $ 2,907,485 $ 2,963,720 $ 3,172,380 $ 208,660 -0030 GAY FIELD $ 36,341 $ 39,674 $ 119,100 $ 152,100 $ 33,000 -0031 ADZICK FIELD $ 153,275 $ 2,696,910 $ 35,500 $ 35,000 $<500> -0040 CENTER OF CLAYTON $ 1,760,230 $ 1,835,480 $ 1,776,910 $ 1,935,760 $ 158,850 -0500 BUSINESS OFFICE TO ALLOCATE AT YEAR END $ 8,491 $ 2,847 $ 11,000 $ 6,500 $<4,500> -1000 CENTRAL OFFICE $ 5,611,357 $ 5,325,196 $ 7,660,630 $ 7,914,870 $ 254,240 -1050 CLAYTON HIGH $ 15,334,955 $ 15,063,460 $ 16,826,060 $ 17,020,140 $ 194,080 -3000 WYDOWN MIDDLE $ 10,032,369 $ 9,769,668 $ 9,919,350 $ 10,160,680 $ 241,330 -4020 RALPH M. CAPTAIN ELEM. $ 4,892,271 $ 5,001,786 $ 5,153,020 $ 5,037,740 $<115,280> -4040 GLENRIDGE ELEM. $ 5,295,461 $ 5,167,746 $ 5,577,280 $ 5,447,030 $<130,250> -5000 MERAMEC ELEM. $ 5,047,301 $ 5,050,361 $ 4,965,910 $ 5,472,140 $ 506,230 -7500 FAMILY CTR. $ 1,971,352 $ 1,887,827 $ 2,067,140 $ 2,206,060 $ 138,920 ------------- ------------- ------------- ------------- ------------- Total $ 52,905,510 $ 54,748,440 $ 57,075,620 $ 58,560,400 $ 1,484,780 ============= ============= ============= ============= ============= 95 Glossary 96

Glossary 96 GLOSSARY OF TERMS This glossary contains definitions of terms used in this budget and such additional terms as deemed necessary to common understandings concerning financial accounting procedures. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school financial accounting. The glossary is arranged alphabetically. ACCOUNTING SYSTEM - The total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a school district or any of its funds, and organizational components. ADA – Average daily attendance of students. Calculated by dividing total actual hours of attendance of all students by the amount of scheduled hours (or possible hours) for the term. AP – Advanced Placement – courses designed to aid the high school student who excels in regular class curriculum and intends to attend a college or university. ASSESS - To value property officially for the purpose of taxation. ASSESSED VALUATION - A valuation set upon real estate or personal property by a government as a basis for levying taxes. In Missouri, the assessed value is a percentage of the appraised value as follows: residential - 19%, personal property - 33 1/3%, Commercial - 32%. BALANCE SHEET – A summarized statement, as of a given date, of the financial position of a local education agency per fund and/or all funds combined showing assets, liabilities, reserves, and fund balance and changes in fund balance. BOND – A written promise, generally under seal, to pay a specific sum of money, called the face value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically. BONDS PAYABLE - The face value of bonds issued and unpaid. BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means financing those expenditures. BUDGETARY CONTROL – The control or management of the business affairs of the school district in accordance with an approved budget with a responsibility to keep expenditures within the authorized amounts. CAPITAL PROJECTS FUND – Expenditures such as building renovations and construction, equipment and furniture that result in the acquisition of or addition to fixed assets are paid from this fund. CENTER OF CLAYTON – See CRSWC CIP – Capital Improvement Plan – A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is part of the current operating budget. CLASSROOM TRUST FUND – This is a state formula category for the gaming money paid to the districts through the formula. COLLECTION RATE – A ratio that calculates the difference between property tax revenue received and the property tax charged. For budgeting, the District uses a 96% collection rate based on historical collection rates. CONTRACTED SERVICES – Labor, material and other costs for services rendered by personnel who are not on the payroll of the local education agency. 97