July 19, 2026 — Budget

Proposed Budget 2025-2026

Opening Thoughts ❖ Budget is ready for Board of Education approval ❖ Budget has lots of numbers, but really isn’t about numbers ❖ Budget is a plan and effectively Board policy ❖ Budget is about achieving strategic goals ❖ Budget is about initiatives, programming and projects ❖ Budget is about what we seek to achieve this coming year

Budget Process

Year-round Effort that includes: ❖ Monitoring actual financial results on monthly basis ❖ Evaluating “budget to actual” variances ❖ Amending budget for unanticipated events ❖ Monitoring assessed valuations & setting property tax rates ❖ Monitoring legislation & Federal program opportunities ❖ Salary negotiations ❖ Projecting enrollment trends ❖ Determining staffing levels ❖ Evaluating budget requests

Budget Highlights

1. The budget is balanced. 2. Projected revenue has been reasonably estimated. 3. Property tax revenue will grow slightly from 2024/25. 4. Interest earnings continue to be improved. 5. Projected expenditures have been reasonably estimated and are programmed in accordance with Strategic Plan goals. 6. Fund 3 GO Bond debt pays down $6.6M. 7. Fund 4 Lease/Purchase debt pays down $0.5M. 8. Capital purchases/projects are programmed in Fund 4. 9. The budget continues to support the excellent staff, facilities and operations of the District at expected levels.

Strategic Plan Connections

Goal #1 - A place for everyone… Funding for services, systems and supplies to help ensure all learners feel safe and valued. 1. Security camera system replacements/upgrades 2. CHS Greyhound entrance secure vestibule 3. Centegix Crisis Alert system integration 4. School Resource Officers 5. Facility planning/design/construction 6. Professional Development for inclusion

Strategic Plan Connections

Goal #2 - …to grow as learners… Investments for curriculum and technology to support the educational growth of our learners. 1. MTSS training 2. eduCLIMBER - data tracking of MTSS process 3. LETRS training for all elementary teachers 4. LETRS facilitator training for our literacy leadership team 5. Wilson training for all reading specialists 6. WMS math specialist 7. Geometry in construction (new course development) 8. Global STEM squads

Strategic Plan Connections

Goal #3 - …in head and heart. Funding to support and enable the well-being of our learners. 1. Character Strong PD and curriculum materials 2. CHS wellness center 3. SEL curriculum expansion for K-8 4. Continuation of Health Services Coordinator 5. Professional Development regarding student mental health

Academic Funding Allocations

Building Principals are encouraged to utilize school building budget allocations to define the resources (time, staff & money) needed to drive student achievement. Budget allocations for each school are designed to be student centered; and are based upon student enrollment and student needs in an effort to ensure financial resources are distributed equitably.

Revenue Snapshot ($80.43M)

Revenue History

Expenditure Snapshot ($78.73M)

Expenditure History

Fund Balances Snapshot ($50.69M)

Fund Balance History

Capital Purchase Highlights ● $675,000 - Technology Improvements ● $500,000 - Security camera system upgrades ● $450,000 - School bus replacements ● $375,000 - Architectural services ● $145,000 - Greyhound entrance security booth ● $125,000 - Pavement maintenance/repairs ● $106,000 - Meramec roofing repairs ● $100,000 - CHS Electrical switchgear replacement ● $ 93,000 - WMS: Main Street furniture refresh

Closing Thoughts

Budget supports the goals of the strategic plan with intentionality. Financial health of the District remains strong. Best evidence of fiscal responsibility and financial stability is maintaining a AAA bond rating by S&P. This bond rating is the result of ongoing prudent fiscal practices, including balanced budgets, proper financial policies and procedures, vigorous internal controls, excellent independent audit results, sufficient fund balance reserves, upkeep of facilities, low levels of debt and long-term perspectives.

Questions or Comments?

The School District of Clayton