SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2023 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – PSRS Year ended* Proportion of the Net Pension Liability (Asset) Proportionate share of the Net Pension Liability (Asset) Actual member payroll Net Pension Liability (Asset) as a percentage of covered payroll Fiduciary Net Position as a percentage of total pension liability 6/30/2014 % 0.5208 $ 21,366,213 $ 23,616,628 % 90.47 % 89.34 6/30/2015 % 0.5256 30,342,153 24,305,850 % 124.83 % 85.78 6/30/2016 % 0.5421 40,335,757 25,587,013 % 157.64 % 82.18 6/30/2017 % 0.5510 39,790,604 26,583,036 % 149.68 % 83.77 6/30/2018 % 0.5512 41,022,820 27,049,379 % 151.00 % 84.06 6/30/2019 % 0.5515 40,701,088 27,606,008 % 147.44 % 84.62 6/30/2020 % 0.5488 49,011,771 27,895,612 % 175.70 % 82.01 6/30/2021 % 0.5532 12,246,618 29,001,748 % 42.23 % 95.81 6/30/2022 % 0.5483 42,406,647 29,420,226 % 144.14 % 86.04 Schedule of Proportionate Share of the Net Pension Liability and Related Ratios – PEERS Year ended* Proportion of the Net Pension Liability (Asset) Proportionate share of the Net Pension Liability (Asset) Actual member payroll Net Pension Liability (Asset) as a percentage of covered payroll Fiduciary Net Position as a percentage of total pension liability 6/30/2014 % 0.5233 $ 1,910,913 $ 7,630,413 % 25.04 % 91.33 6/30/2015 % 0.5044 2,667,803 7,563,393 % 35.27 % 88.28 6/30/2016 % 0.5122 4,109,561 7,908,987 % 51.96 % 83.32 6/30/2017 % 0.5064 3,863,583 8,137,380 % 47.48 % 85.35 6/30/2018 % 0.4976 3,845,017 8,279,018 % 46.44 % 86.06 6/30/2019 % 0.4942 3,908,930 8,571,837 % 45.60 % 86.38 6/30/2020 % 0.4788 4,647,029 8,615,269 % 53.94 % 84.06 6/30/2021 % 0.4700 506,154 8,612,957 % 5.88 % 98.36 6/30/2022 % 0.4589 3,878,246 8,957,602 % 43.30 % 87.92 - 68 - SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2023 Schedule of Employer Contributions - PSRS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2014 3,353,834 3,353,834 - 23,616,628 % 14.20 6/30/2015 3,450,675 3,450,675 - 24,305,850 % 14.20 6/30/2016 3,631,138 3,631,138 - 25,587,013 % 14.19 6/30/2017 3,768,984 3,768,984 - 26,583,036 % 14.18 6/30/2018 3,843,008 3,843,008 - 27,049,379 % 14.21 6/30/2019 3,925,649 3,925,649 - 27,606,008 % 14.22 6/30/2020 3,972,917 3,972,917 - 27,895,612 % 14.24 6/30/2021 4,119,889 4,119,889 - 29,001,748 % 14.21 6/30/2022 4,187,826 4,187,826 - 29,420,226 % 14.23 6/30/2023 4,292,939 4,292,939 - 30,231,965 % 14.20 Schedule of Employer Contributions - PEERS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2014 523,447 523,447 - 7,630,413 % 6.86 6/30/2015 518,849 518,849 - 7,563,393 % 6.86 6/30/2016 542,557 542,557 - 7,908,987 % 6.86 6/30/2017 558,224 558,224 - 8,137,380 % 6.86 6/30/2018 567,941 567,941 - 8,279,018 % 6.86 6/30/2019 588,545 588,545 - 8,571,837 % 6.87 6/30/2020 591,055 591,055 - 8,615,269 % 6.86 6/30/2021 590,848 590,848 - 8,612,957 % 6.86 6/30/2022 614,532 614,532 - 8,951,574 % 6.87 6/30/2023 642,436 642,436 - 9,364,956 % 6.86 Note: These schedules are intended to show information for ten years. Additional years will be displayed as they become available. *The data provided in the schedules is based as of the measurement date of the System's net pension liability, which is as of the beginning of the District's fiscal year. - 69 -

SCHOOL DISTRICT OF CLAYTON NET PENSION LIABILITY - UNAUDITED Year ended June 30, 2023 Schedule of Employer Contributions - PSRS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2014 3,353,834 3,353,834 - 23,616,628 % 14.20 6/30/2015 3,450,675 3,450,675 - 24,305,850 % 14.20 6/30/2016 3,631,138 3,631,138 - 25,587,013 % 14.19 6/30/2017 3,768,984 3,768,984 - 26,583,036 % 14.18 6/30/2018 3,843,008 3,843,008 - 27,049,379 % 14.21 6/30/2019 3,925,649 3,925,649 - 27,606,008 % 14.22 6/30/2020 3,972,917 3,972,917 - 27,895,612 % 14.24 6/30/2021 4,119,889 4,119,889 - 29,001,748 % 14.21 6/30/2022 4,187,826 4,187,826 - 29,420,226 % 14.23 6/30/2023 4,292,939 4,292,939 - 30,231,965 % 14.20 Schedule of Employer Contributions - PEERS Year ended Contractually required contribution Actual employer contributions Contributions excess / (deficiency) Covered payroll Contributions as a percentage of covered payroll 6/30/2014 523,447 523,447 - 7,630,413 % 6.86 6/30/2015 518,849 518,849 - 7,563,393 % 6.86 6/30/2016 542,557 542,557 - 7,908,987 % 6.86 6/30/2017 558,224 558,224 - 8,137,380 % 6.86 6/30/2018 567,941 567,941 - 8,279,018 % 6.86 6/30/2019 588,545 588,545 - 8,571,837 % 6.87 6/30/2020 591,055 591,055 - 8,615,269 % 6.86 6/30/2021 590,848 590,848 - 8,612,957 % 6.86 6/30/2022 614,532 614,532 - 8,951,574 % 6.87 6/30/2023 642,436 642,436 - 9,364,956 % 6.86 Note: These schedules are intended to show information for ten years. Additional years will be displayed as they become available. *The data provided in the schedules is based as of the measurement date of the System's net pension liability, which is as of the beginning of the District's fiscal year. - 69 - SCHOOL DISTRICT OF CLAYTON SCHEDULE OF CHANGES IN TOTAL OPEB LIABILITY AND RELATED RATIOS Year ended June 30, 2023 2023 2022 2021 2020 2019 2018 Total OPEB liability Service Cost $ 223,268 $ 279,827 $ 289,758 $ 216,081 $ 264,514 $ 270,318 Interest on total OPEB liability 162,045 119,350 116,915 205,795 213,641 199,304 Effect of economic / demographic gains or losses - (467,164) - (1,530,458) - - Changes in assumptions 87,285 (656,501) 29,005 657,732 211,954 (160,959) Benefit payments (172,847) (161,586) (219,114) (205,185) (357,661) (341,928) Net change in total OPEB liability 299,751 (886,074) 216,564 (656,035) 332,448 (33,265) Total OPEB liability at beginning of year 4,439,943 5,326,017 5,109,453 5,765,488 5,433,040 5,466,305 Total OPEB liability at end of year $ 4,739,694 $ 4,439,943 $ 5,326,017 $ 5,109,453 $ 5,765,488 $ 5,433,040 - Covered Payroll $ 34,870,296 $ 34,016,844 $ 33,349,789 $ 32,481,736 $ 32,341,024 $ 31,688,037 Total OPEB liability as a percentage of covered payroll % 13.59 % 13.05 % 15.97 % 15.73 % 17.83 % 17.15 Note: This schedule is to present information for 10 years. Additional years will be presented as they become available. Plan Assets No assets are accumulated in a trust that meets all of the following criteria of GASB Statement No. 75, paragraph 4, to pay benefits:  Contributions from the employer and any nonemployer contributing entities, and earnings thereon, must be irrevocable.  Plan assets must be dedicated to providing OPEB to plan members in accordance with the benefit terms.  Plan assets must be legally protected from the creditors of the employer, nonemployer contributing entities, the plan administrator, and plan members. - 70 -

Additional years will be presented as they become available. Plan Assets No assets are accumulated in a trust that meets all of the following criteria of GASB Statement No. 75, paragraph 4, to pay benefits:  Contributions from the employer and any nonemployer contributing entities, and earnings thereon, must be irrevocable.  Plan assets must be dedicated to providing OPEB to plan members in accordance with the benefit terms.  Plan assets must be legally protected from the creditors of the employer, nonemployer contributing entities, the plan administrator, and plan members. - 70 - 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, 2023 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 8,211,460 $ 8,211,460 $ 8,640,587 $ - $ 429,127 County 180,000 180,000 181,701 - 1,701 Federal 176,330 176,330 176,332 - 2 Total revenues 8,567,790 8,567,790 8,998,620 - 430,830 Expenditures Debt service: Principal retirements 4,920,000 4,920,000 4,920,000 - - Interest and other charges 1,600,030 1,600,030 1,595,483 - 4,547 Total expenditures 6,520,030 6,520,030 6,515,483 - 4,547 Revenues over expenditures $ 2,047,760 $ 2,047,760 $ 2,483,137 $ - $ 435,377 Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,998,620 Current year revenue accruals 6,505 Prior year revenue accruals (11,427) Revenues - modified accrual basis $ 8,993,698 Expenditures per above - cash basis $ 6,515,483 Expenditures - modified accrual basis $ 6,515,483 - 72 -

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, 2023 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 8,211,460 $ 8,211,460 $ 8,640,587 $ - $ 429,127 County 180,000 180,000 181,701 - 1,701 Federal 176,330 176,330 176,332 - 2 Total revenues 8,567,790 8,567,790 8,998,620 - 430,830 Expenditures Debt service: Principal retirements 4,920,000 4,920,000 4,920,000 - - Interest and other charges 1,600,030 1,600,030 1,595,483 - 4,547 Total expenditures 6,520,030 6,520,030 6,515,483 - 4,547 Revenues over expenditures $ 2,047,760 $ 2,047,760 $ 2,483,137 $ - $ 435,377 Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,998,620 Current year revenue accruals 6,505 Prior year revenue accruals (11,427) Revenues - modified accrual basis $ 8,993,698 Expenditures per above - cash basis $ 6,515,483 Expenditures - modified accrual basis $ 6,515,483 - 72 - 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, 2023 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 5,180,210 $ 5,180,210 $ 6,050,969 $ - $ 870,759 County 35,940 35,940 117,887 - 81,947 Other 30,000 30,000 25,757 - (4,243) Total revenues 5,246,150 5,246,150 6,194,613 - 948,463 Expenditures Instruction 614,040 1,021,970 841,224 407,930 180,746 Board of Education services - 3,350 1,280 3,350 2,070 Executive administration 347,230 217,180 92,846 (130,050) 124,334 Building level administration 50,000 60,030 60,000 10,030 30 Operation of plant 1,001,860 3,765,150 2,545,256 2,763,290 1,219,894 Security services 10,000 2,865,630 2,811,464 2,855,630 54,166 Food services 10,000 26,380 20,365 16,380 6,015 Business services 182,500 170,270 - (12,230) 170,270 Central office support services - 2,200 2,110 2,200 90 Adult/community programs 13,730 43,020 36,351 29,290 6,669 Facilities acquisition and construction 54,380 54,380 54,380 - - Debt service: Principal retirements 445,620 445,620 445,620 - - Interest and other charges 91,100 91,100 91,093 - 7 Total expenditures 2,820,460 8,766,280 7,001,989 5,945,820 1,764,291 Revenues over (under) expenditures $ 2,425,690 $ (3,520,130) $ (807,376) $ 5,945,820 $ (2,712,754) Reconciliation of budgetary (cash) basis to modified accrual basis of accounting Revenues per above - cash basis $ 6,194,613 Current year revenue accruals 62,795 Prior year revenue accruals (4,605) Revenues - modified accrual basis $ 6,252,803 Expenditures per above - cash basis $ 7,001,989 Current year expenditure accruals 295,481 Prior year expenditure accruals (281,902) Expenditures - modified accrual basis $ 7,015,568 - 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, 2023 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 5,180,210 $ 5,180,210 $ 6,050,969 $ - $ 870,759 County 35,940 35,940 117,887 - 81,947 Other 30,000 30,000 25,757 - (4,243) Total revenues 5,246,150 5,246,150 6,194,613 - 948,463 Expenditures Instruction 614,040 1,021,970 841,224 407,930 180,746 Board of Education services - 3,350 1,280 3,350 2,070 Executive administration 347,230 217,180 92,846 (130,050) 124,334 Building level administration 50,000 60,030 60,000 10,030 30 Operation of plant 1,001,860 3,765,150 2,545,256 2,763,290 1,219,894 Security services 10,000 2,865,630 2,811,464 2,855,630 54,166 Food services 10,000 26,380 20,365 16,380 6,015 Business services 182,500 170,270 - (12,230) 170,270 Central office support services - 2,200 2,110 2,200 90 Adult/community programs 13,730 43,020 36,351 29,290 6,669 Facilities acquisition and construction 54,380 54,380 54,380 - - Debt service: Principal retirements 445,620 445,620 445,620 - - Interest and other charges 91,100 91,100 91,093 - 7 Total expenditures 2,820,460 8,766,280 7,001,989 5,945,820 1,764,291 Revenues over (under) expenditures $ 2,425,690 $ (3,520,130) $ (807,376) $ 5,945,820 $ (2,712,754) Reconciliation of budgetary (cash) basis to modified accrual basis of accounting Revenues per above - cash basis $ 6,194,613 Current year revenue accruals 62,795 Prior year revenue accruals (4,605) Revenues - modified accrual basis $ 6,252,803 Expenditures per above - cash basis $ 7,001,989 Current year expenditure accruals 295,481 Prior year expenditure accruals (281,902) Expenditures - modified accrual basis $ 7,015,568 - 73 - ANNUAL FINANCIAL INFORMATION AND OPERATING DATA – Unaudited