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. - 71 -

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, 2025 Budgeted amounts Variances - positive (negative) Original Final Actual (budgetary basis) Original to final Final to actual Revenues Local $ 7,707,100 $ 7,707,100 $ 7,719,465 $ - $ 12,365 County 180,000 180,000 147,970 - (32,030) Federal 176,330 176,330 178,251 - 1,921 Total revenues 8,063,430 8,063,430 8,045,686 - (17,744) Expenditures Debt service: Principal retirements 6,110,000 6,110,000 6,110,000 - - Interest and other charges 1,284,340 1,284,340 1,279,078 - 5,262 Total expenditures 7,394,340 7,394,340 7,389,078 - 5,262 Revenues over expenditures $ 669,090 $ 669,090 $ 656,608 $ - $ (12,482) Reconciliation of budgetary (cash) basis of accounting to modified accrual basis of accounting Revenues per above - cash basis $ 8,045,686 Current year revenue accruals 8,880 Prior year revenue accruals (23,024) Revenues - modified accrual basis $ 8,031,542 Expenditures per above - cash basis $ 7,389,078 Current year expenditure accruals 299 Prior year expenditure accruals (369) Expenditures - modified accrual basis $ 7,389,008 - 73 -