This is the School District of Clayton’s audited financial report (fiscal year ending June 30, 2023) containing the independent auditor’s report, management’s discussion and analysis, basic financial statements, notes, and supplementary and budgetary schedules. Sections include district-wide statements (statement of net position and activities), governmental and proprietary fund financial statements, reconciliations between fund and district-wide results, notes on accounting policies and retirement plans, and required supplementary information. The excerpts show detailed revenues, expenditures, and fund balances by fund (General, Special Revenue, Debt Service, Capital Projects) for the year, including total governmental revenues of $74,769,834, total expenditures of $69,396,509, and a June 30, 2023 governmental fund balance of $45,473,758. The reconciliation records adjustments (e.g., capital outlay $6,263,673, depreciation $4,715,463, bond principal repayment $4,920,000, change in net position $11,779,135) and other items such as pension and OPEB-related figures.