This is the School District of Clayton’s audited financial report (audit) covering the fiscal year ended June 30, 2024. It includes the independent auditors’ report, management’s discussion and analysis, district-wide financial statements (statement of net position and activities), fund financial statements (governmental, proprietary, and reconciliations), notes to the financial statements, and supplementary and required pension/OPEB schedules. The excerpts show detailed revenues and expenditures by fund (General, Special Revenue, Debt Service, Capital Projects) with totals—for example, total governmental fund revenues of $75,319,921, total expenditures of $75,054,752, and ending governmental fund balances of $45,738,927—and reconcile fund results to a reported change in net position of $9,463,655 for governmental activities. The report also records specific figures for capital outlay, depreciation/amortization, debt principal repayments ($9,925,000), bond premium ($508,325), and various program and administrative expenditure line items.