presented in summary form by Function.

projections and actual revenue collections for 2022-2023, 2021-2022 and 2020-2021. Multi-year trends are easily discernable. Please be aware the pandemic years of 2021-2022 and 2020-2021 include data that appears skewed from normal trends.

how expenditures are planned for 2024-2025.

plan, as well as actual expenditures for 2022-2023, 2021-2022 and 2020-2021. Multi-year trends are easily discernable. Please be aware the pandemic years of 2021-2022 and 2020-2021 include data that appears skewed from normal trends. Revenue for 2024-2025 is summarized in Views #1, #2 & #3. Readers can drill down to greater revenue detail in View #4, and then further in View #5. Expenditures for 2024-2025 are summarized in Views #1 & #2. Readers can drill down to greater expenditure detail in View #3, then further in View #6, and then further in View #7. Fund balance information is presented in Views #1, #2 & #3.

Readers can drill down to greater expenditure detail in View #3, then further in View #6, and then further in View #7. Fund balance information is presented in Views #1, #2 & #3. Fund 1 Fund 2 Fund 3 Fund 4 Total General Special Debt Capital All (Incidental) (Teachers) Service Projects Funds REVENUE Local - Property Taxes 16,244,000 34,531,500 7,607,100 2,975,000 61,357,600 Local - Other 7,632,630 3,767,000 100,000 666,500 12,166,130 Local Revenue 23,876,630 38,298,500 7,707,100 3,641,500 73,523,730 County Revenue 133,500 305,800 180,000 26,700 646,000 State Revenue 305,990 2,007,980 - - 2,313,970 Federal Revenue 550,260 86,630 176,330 - 813,220 Other Revenue - - - 25,000 25,000 TOTAL REVENUE 24,866,380 40,698,910 8,063,430 3,693,200 77,321,920 EXPENDITURES Salaries/Wages 9,781,290 31,403,460 - - 41,184,750 Employee Benefits 3,546,990 9,093,810 - - 12,640,800 Purchased Services 6,553,855 - - - 6,553,855 Supplies 4,874,164 - - - 4,874,164 Capital Outlay - - - 3,177,360 3,177,360 Debt Service - - 7,394,340 591,610 7,985,950 TOTAL EXPENDITURES 24,756,299 40,497,270 7,394,340 3,768,970 76,416,879 Fund Transfers - - - - - Change In Fund Balance 110,081 201,640 669,090 (75,770) 905,041 Beg Fund Bal-June 30, 2024 25,000,000 10,000,000 5,500,000 4,000,000 44,500,000 End Fund Bal-June 30, 2025 25,110,081 10,201,640 6,169,090 3,924,230 45,405,041 School District of Clayton For Year Ending June 30, 2025 Proposed Budget Operating Funds Descriptions View #1 Budget Summary View #1 – by Fund by Object Revenue is categorized by Local, County, State, Federal and Other. Expenditures are categorized by Salaries, Employee Benefits, Purchased Services, Supplies, Capital Outlay, Principal and Interest payments. The cost of personnel (salaries, wages and benefits) comprise the largest share of District spending, which is typical and necessary for school systems.