2024 2025 Budget.pdf
School District of Clayton
For Information Only | Action Required
Board of Education
Page 1 of 1
Proposed 2024-2025 Budget
June 5, 2024
Summary
A proposed budget for the upcoming 2024-2025 school year is presented for review and adoption.
Description of Agenda Item
A proposed 2024-2025 budget has been prepared and is attached.
While a budget may appear to be about numbers, in reality the primary budget discussion should be
about the programming, initiatives and projects included in (or excluded from) the budget plan. Finally,
the budget should clearly connect to the goals and objectives set forth in the strategic plan. The budget
presentation will seek to deliver on these intentions.
The budget seeks to anticipate and plan the future financial operations of the District for the upcoming
school year. Preparation of the budget requires making various assumptions in order to forecast revenue
and expenditures. Final actual revenue sums and expenditure amounts will vary from projections. With
this in mind, the first objective is to be accurate regarding financial trends. For example, if operating
fund balances end the year showing an increase in balances, the budget best reflect that likelihood. The
next objective is to estimate revenues and expenditures as close to eventual actual outcomes, without
creating estimates that are not attainable. The third objective is managing transactions (especially
spending transactions) throughout the year for the purpose of achieving the budget plan.
The budget anticipates various grants as funding sources. The annual federal grant cycle begins in
October. Federal grant revenues and expenditures in the budget are estimates. When finalized in
October, budgeted revenue and expenditures for federal grants will be adjusted at that time.
I want to express appreciation to staff across the District for their thoughtful work preparing building
and program budget requests.
Recommendation
Approve the proposed budget for 2023-2024, including expenditures sourced from federal grants, as
presented.
Motion
Approve the budget for 2023-2024, including expenditures sourced from federal grants, as presented.
Submitted by: John Brazeal, Chief Financial Officer
School District of Clayton
St. Louis County, Missouri 63105
WWW.CLAYTONSCHOOLS.NET
2024-2025 Budget
Table of Contents
Introduction
Budget Summary
Budget Highlights
Strategic Plan Alignment
Budget Structure
Assumptions
Enrollment
Revenue Summary
Expenditure Summary
Budget Data
1. View #1 – Budget snapshot by Fund/Object
2. View #2 – Budget snapshot by Fund/Function
3. View #3 – View #2 expanded to present expenditures by Function in detail
4. View #4 – Revenue projections by source by Fund
5. View #5 – Revenue projections compared to prior year revenue collections
6. View #6 – Expenditure estimates by Fund/Function/Object
7. View #7 – Expenditures estimates by Function/Object compared to prior year expenditures
8. Proposed Capital Improvement Expenditures
Other Topics
Tax Base, Tax Rates & Tax Collections Information
Trends
Account Code Structure & Definition of Budget Terms
Financial Reporting
SCHOOL DISTRICT OF CLAYTON
2024-2025 Budget
Introduction
The School District of Clayton (District) is one of the top performing school districts in Missouri, serving
approximately 2,400 students with highly qualified staff, smaller class sizes and expanded educational
opportunities.
The District is grateful for strong community support, which is key to providing a quality education for
District students. The District values the respect and trust the community places in the District’s
stewardship of tax resources. The District’s academic success is due in part to its strong financial
position and stable fund balances.
The Board of Education, together with staff, parents and patrons of the District are united in our
commitment to student learning. Our mission, vision and core values embody why we are here, what we
want our students to become, and the principles that guide our work. The District’s mission to inspire
each student to love learning and embrace challenge within a rich and rigorous academic culture, and
the vision to develop leaders who shape the world through independence, creativity and critical thinking
set the standard for the education we provide.
The Profile of the Clayton Graduate describes the attributes we hope for every Clayton graduate. The
profile envisions graduates who are self-actualized, intellectually curious, culturally competent,
empathetic, creative thinkers and collaborative. The profile influences our approach to learning.
The District is governed by a seven-member elected Board of Education. Board governance is primarily
by establishing District policy and hiring a Superintendent to oversee the District on a day-to-day basis.
The budget is a vital policy document, and establishes financial accountability for District operations.
Board of Education
Ms. Stacy Siwak
Board President
Ms. Kim Hurst
Board Vice-President
Ms. Chris Win
Board Secretary
Mr. Jason Growe
Board Treasurer
Mr. Gary Pierson
Director
Mr. D. Leo Human
Director
Dr. Pamela Lyss-Lerman
Director
The Superintendent is the Chief Executive Officer of the District, supported by an administrative team.
District Administration
Nisha Patel, Ed.D
Superintendent
Milena Garganigo, Ed.D
Assistant Supt – Teaching & Learning
Robyn Wiens, Ed.D
Assistant Supt – Student Services
Kelly Sollberger, Ed.D
Assistant Supt – Human Resources
Cameron Poole, Ed.D
Chief Equity & Inclusion Officer
John Brazeal
Chief Financial Officer
Jeff Puls, CETL
Chief Technology Officer
Luke Heitert
Chief Communications Officer
This budget represents the financial plan for the District for the 2024-2025 fiscal year. Its primary
purpose is to provide the reader useful information regarding the past, present and projected future
financial status of the District.
The spending plan set forth in the budget is designed to support the mission, strategic plan, goals and
objectives of the District as adopted by the Board of Education while ensuring fiscal responsibility to the
community. The District’s strategic plan is developed around three goals:
Goal #1 – A place for everyone…
We will ensure all learners, regardless of their identity, feel
safe and valued.
Goal #2 - …to grow as learners…
We will commit to the educational growth of our learners
through an equitable, personalized and individualized
learning experience.
Goal #3 - …in head and heart.
We will be dedicated to the personal growth of our learners
in their social, emotional and physical well-being.
Financial resources are allocated in accordance with the goals and objectives outlined within the
strategic plan. Preparation of the budget involved input from staff, administrators and instructional
leaders throughout the District.
The best evidence of fiscal responsibility and financial stability is that the District is one of four Missouri
school district to maintain a “AAA” bond rating by S&P. This rating is the result of ongoing prudent fiscal
practices, including balanced budgets, proper financial policies/procedures, vigorous internal controls,
sufficient fund balance reserves, upkeep of facilities, low levels of debt, and long-term perspectives.
In the pages that follow, the 2024-2025 budget is presented in summary form and in detail form to
enable insight and transparency into District finances. District administration is confident the 2024-2025
budget continues to guide the District in a fiscally responsible direction.
Questions concerning any of the information provided in this report should be addressed to the Chief
Financial Officer at School District of Clayton, #2 Mark Twain Circle, Clayton, Missouri 63105.
SCHOOL DISTRICT OF CLAYTON
2024-2025 Budget Summary
A school district budget is a forward looking document that is based upon the best available information
at the time of its development. Following its adoption, there is always the intent to continuously
monitor revenue inflow and expenditure outflows during the year and adjust the budget if needed.
The following sections are intended to provide an overview of the 2024-2025 budget. Detailed budget
information is provided later in this document.
Budget Highlights
1. The 2024-2025 budget is balanced. Legally, the district is required to adopt a balanced budget,
meaning that planned expenditures do not exceed the combination of anticipated revenue
collections plus any beginning fund balances. During 2024-2025, Operating Fund balances
(Funds 1 & 2 combined) are anticipated to increase by fiscal year end.
2. Projected operating revenue has been reasonably estimated.
3. Property tax revenue is not anticipated to grow. Tax year 2024 is not a reassessment year.
Allowable CPI growth, along with growth in assessed valuations due to new construction is
expected to be minimal.
4. Projected operating expenditures have been reasonably estimated and are programmed in
accordance with goals set forth in the district’s strategic plan. Many estimates rely upon budget
requests from school buildings and district departments or programs.
5. Fund 3 General Obligation Bond debt is scheduled to pay down $6,110,000 to end the year at
$28,642,000. All Fund 3 debt is currently scheduled to be paid off by March 1, 2029.
6. Fund 4 Lease/Purchase debt is scheduled to pay down $525,000 to end the year at $2,235,000.
All Fund 4 debt is also currently scheduled to be paid off by March 1, 2029.
7. Various capital improvement projects are programmed in Fund 4 and do not require borrowing
to reach completion. No major construction projects are planned.
8. Overall, the budget continues to support the excellent staff, facilities and operations of the
District at the level expected by students, parents and patrons.
9. The information contained in this report complies with the requirements of Board Policy DB
Annual Budget.
Strategic Plan Alignment
In accordance with goals set forth in the district’s strategic plan, expenditures are focused on
instruction, human resources, capital improvement, programs and financial sustainability. Significant
strategic plan connections include:
Goal #1 – A place for everyone…
The 2024-2025 budget expands funding for safety and
security services, systems and supplies to help ensure all learners feel safe and valued.
Goal #2 - …to grow as learners…
The 2024-2025 budget includes investments for curriculum
and technology purchases to support the educational growth of our learners.
Goal #3 - …in head and heart.
The 2024-2025 budget includes funding for social and
emotional staff and supports to enable the well-being of our learners.
Strategic plan goal connections are noted for the Capital Improvement spending plan. Most operating
expenditures connect to the strategic plan as well.
Budget Structure
The District operates on a July 1 – June 30 fiscal year. The budget is prepared across 4 different funds as
required by the Missouri Department of Elementary and Secondary Education (DESE) regulations.
1. Fund 1: General (Incidental) Fund – this fund accounts for compensation and benefits for non-
certified employees, consumable educational supplies and services, facility operations, food
service, and any other expenditure not required/permitted to be accounted for in other funds.
2. Fund 2: Special (Teachers) Fund – this fund accounts for compensation and benefits for certified
staff involved in student instruction and District administration.
3. Fund 3: Debt Service Fund – this fund is restricted for the accumulation of resources to repay
General Obligation Bond principal, interest and related charges.
4. Fund 4: Capital Improvement Fund – this fund is restricted and accounts for investments relating
to the acquisition or construction of assets with estimated useful life greater than 12 months.
This fund also accounts for lease/purchase debt transactions.
For analytical and/or discussion purposes, the District generally refers to Funds 1 & 2 as the “Operating
Funds” as these funds generally account for the expenditures necessary to operate the current fiscal
year. Fund 3 and Fund 4 generally account for transactions having a life expectancy greater than 12
months.
Assumptions
Preparation of the budget requires making various assumptions in order to forecast revenue and
expenditures. As a result, final actual results will vary from projected results. Significant assumptions
include:
Enrollment and Average Daily Attendance (ADA) which fluctuate throughout the school year.
Assessed Valuation (AV) which will be determined by St Louis County in August of the fiscal year.
Property Tax Rate which will be determined in September of the fiscal year.
Rate of property tax collections which varies year to year.
Employee benefit rates which renew in January of the fiscal year.
Anticipated rate of inflation and its impact on District costs.
Anticipated rates of return on District cash reserves.
Beginning-of-year fund balances.
Enrollment
Accurately forecasting enrollment is important for determining staffing levels, supply purchases and
facility needs. District enrollment (along with corresponding average daily attendance) peaked in 2018
and has been declining since.
Enrollment has been declining in the St. Louis region for more than a decade due primarily to lower birth
rates. District enrollment is near its 30-year low and is likely to slowly decline further. This projected
decline has minimal effect upon District revenue projections.
Meanwhile, enrollment at Meramec Elementary has trended upward of late.
For purposes of the 2024-2025 budget, enrollment is considered stable, and unlikely to experience
significant change from the 2023-2024 enrollment levels.
Revenue Summary
The revenue budget for 2024-2025 is forecast at $77.32M, a decrease of $0.93M over prior year 2023-
2024 revenue projections. The decrease is typical in non-reassessment years. Other revenue sources
remain stable.
Expenditure Summary
The expenditure budget for 2024-2025 is set at $76.41M, an increase of $1.02M over prior year 2023-
2024 spending estimates. Significant expenditure components of the 2024-2025 budget are:
Staff compensation is projected to increase due to revised pay schedules as the District seeks to
retain staff and respond to the effects of inflation upon compensation.
The increased cost of services and supplies due to inflation has been accounted for within the
budget.
Budget Data Views
The various budget views later in this document provide several perspectives of budget numbers.
1. View #1 is a snapshot of the 2024-2025 budget by Fund. Revenue and expenditures are
presented in summary form by Object.
2. View #2 is a snapshot of the 2024-2025 budget by Fund. Revenue and expenditures are
presented in summary form by Function.
3. View #3 expands View #2 to provide detail of each expenditure Function.
4. View #4 displays 2024-2025 revenue projections by source by Fund.
5. View #5 compares 2024-2025 total revenue projections to 2023-2024 prior year revenue
projections and actual revenue collections for 2022-2023, 2021-2022 and 2020-2021. Multi-year
trends are easily discernable. Please be aware the pandemic years of 2021-2022 and 2020-2021
include data that appears skewed from normal trends.
6. View #6 displays proposed expenditures by Function and by Object. This view provides clarity on
how expenditures are planned for 2024-2025.
7. View #7 compares 2024-2025 planned expenditures to the 2023-2024 prior year expenditure
plan, as well as actual expenditures for 2022-2023, 2021-2022 and 2020-2021. Multi-year trends
are easily discernable. Please be aware the pandemic years of 2021-2022 and 2020-2021 include
data that appears skewed from normal trends.
Revenue for 2024-2025 is summarized in Views #1, #2 & #3. Readers can drill down to greater revenue
detail in View #4, and then further in View #5. Expenditures for 2024-2025 are summarized in Views #1
& #2. Readers can drill down to greater expenditure detail in View #3, then further in View #6, and then
further in View #7. Fund balance information is presented in Views #1, #2 & #3.
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
REVENUE
Local - Property Taxes
16,244,000
34,531,500
7,607,100
2,975,000
61,357,600
Local - Other
7,632,630
3,767,000
100,000
666,500
12,166,130
Local Revenue
23,876,630
38,298,500
7,707,100
3,641,500
73,523,730
County Revenue
133,500
305,800
180,000
26,700
646,000
State Revenue
305,990
2,007,980
-
-
2,313,970
Federal Revenue
550,260
86,630
176,330
-
813,220
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
24,866,380
40,698,910
8,063,430
3,693,200
77,321,920
EXPENDITURES
Salaries/Wages
9,781,290
31,403,460
-
-
41,184,750
Employee Benefits
3,546,990
9,093,810
-
-
12,640,800
Purchased Services
6,553,855
-
-
-
6,553,855
Supplies
4,874,164
-
-
-
4,874,164
Capital Outlay
-
-
-
3,177,360
3,177,360
Debt Service
-
-
7,394,340
591,610
7,985,950
TOTAL EXPENDITURES
24,756,299
40,497,270
7,394,340
3,768,970
76,416,879
Fund Transfers
-
-
-
-
-
Change In Fund Balance
110,081
201,640
669,090
(75,770)
905,041
Beg Fund Bal-June 30, 2024
25,000,000
10,000,000
5,500,000
4,000,000
44,500,000
End Fund Bal-June 30, 2025
25,110,081
10,201,640
6,169,090
3,924,230
45,405,041
School District of Clayton
For Year Ending June 30, 2025
Proposed Budget
Operating Funds
Descriptions
View #1
Budget Summary View #1 – by Fund by Object
Revenue is categorized by Local, County, State, Federal and Other. Expenditures are categorized by Salaries,
Employee Benefits, Purchased Services, Supplies, Capital Outlay, Principal and Interest payments. The cost
of personnel (salaries, wages and benefits) comprise the largest share of District spending, which is typical
and necessary for school systems.
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
REVENUE
Local - Property Taxes
16,244,000
34,531,500
7,607,100
2,975,000
61,357,600
Local - Other
7,632,630
3,767,000
100,000
666,500
12,166,130
Local Revenue
23,876,630
38,298,500
7,707,100
3,641,500
73,523,730
County Revenue
133,500
305,800
180,000
26,700
646,000
State Revenue
305,990
2,007,980
-
-
2,313,970
Federal Revenue
550,260
86,630
176,330
-
813,220
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
24,866,380
40,698,910
8,063,430
3,693,200
77,321,920
EXPENDITURES
Total Instructional Expenditu
3,153,654
33,247,660
-
828,760
37,230,074
Total Support Services Expen
19,283,455
7,215,230
-
2,341,100
28,839,785
Total Non-Instruction/Suppo
2,319,190
34,380
-
7,500
2,361,070
Debt Service-Principal
-
-
6,110,000
525,000
6,635,000
Debt Service-Interest
-
-
1,284,340
66,610
1,350,950
TOTAL EXPENDITURES
24,756,299
40,497,270
7,394,340
3,768,970
76,416,879
Fund Transfers
-
-
-
-
Change In Fund Balance
110,081
201,640
669,090
(75,770)
905,041
Beg Fund Bal-June 30, 2024
25,000,000
10,000,000
5,500,000
4,000,000
44,500,000
End Fund Bal-June 30, 2025
25,110,081
10,201,640
6,169,090
3,924,230
45,405,041
School District of Clayton
For Year Ending June 30, 2025
Proposed Budget
Operating Funds
Descriptions
View #2
Budget Summary View #2 – by Fund by Function
Revenue is categorized by Local, County, State, Federal and Other. Expenditures are categorized by
Instructional, Support Services, Community Services, Principal and Interest payments. Instructional costs
constitute the largest share of District spending, which is proper and is why schools exist.
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
REVENUE
Local - Property Taxes
16,244,000
34,531,500
7,607,100
2,975,000
61,357,600
Local - Other
7,632,630
3,767,000
100,000
666,500
12,166,130
Local Revenue
23,876,630
38,298,500
7,707,100
3,641,500
73,523,730
County Revenue
133,500
305,800
180,000
26,700
646,000
State Revenue
305,990
2,007,980
-
-
2,313,970
Federal Revenue
550,260
86,630
176,330
-
813,220
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
24,866,380
40,698,910
8,063,430
3,693,200
77,321,920
EXPENDITURES
Elementary Schools
321,270
12,212,240
-
320,200
12,853,710
Middle School
193,925
7,583,270
-
160,050
7,937,245
High School
847,699
10,117,520
-
333,110
11,298,329
Summer School
64,360
186,750
-
-
251,110
Alternative Programs
-
-
-
-
-
Virtual Instruction
-
-
-
-
-
Gifted Instruction
10,770
763,490
-
-
774,260
Supplemental Instr
6,000
75,630
-
-
81,630
Bilingual
410
-
-
-
410
Early Childhood SPED
68,030
371,740
-
-
439,770
Business Ed
2,900
92,240
-
-
95,140
FACS Ed
15,800
216,810
-
3,400
236,010
Marketing/Coop Ed
12,860
120,790
-
-
133,650
PLTW
21,730
236,840
-
-
258,570
Student Activities
1,106,060
519,950
-
-
1,626,010
Athletics
415,340
750,390
-
12,000
1,177,730
Other Student Activities
-
-
-
-
-
Tuition - Other Districts
30,300
-
-
-
30,300
Tuition - Agencies
200
-
-
-
200
Contracted Ed
36,000
-
-
-
36,000
Total Instruction
3,153,654
33,247,660
-
828,760
37,230,074
School District of Clayton
For Year Ending June 30, 2025
Proposed Budget
Operating Funds
Descriptions
View #3
Budget View #3 (View #2 Expanded) – by Fund by Function
Revenue is categorized by Local, County, State, Federal and Other. Expenditures are categorized by
Function, expanded to display data by Function codes as used in state reporting.
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
School District of Clayton
For Year Ending June 30, 2025
Proposed Budget
Operating Funds
Descriptions
View #3
Support Services
Social Work Services
522,595
-
-
-
522,595
Counseling Services
375,405
1,509,410
-
5,000
1,889,815
Appraisal Services
108,500
69,900
-
-
178,400
Record Maintenance
63,370
-
-
-
63,370
Other Guidance Services
10,410
-
-
-
10,410
Nursing Services
633,880
-
-
-
633,880
Other Health Services
-
-
-
-
-
Psychological Testing
-
-
-
-
-
Speech Pathology/Audiology
-
149,480
-
-
149,480
Occupational Therapy
20,000
-
-
-
20,000
Physical Therapy
8,100
-
-
-
8,100
Other Support Services
181,350
-
-
-
181,350
Improvement of Instruction
13,650
-
-
-
13,650
Curriculum Development
217,305
1,234,280
-
-
1,451,585
Instructional Staff Training
367,330
351,260
-
-
718,590
Professional Development
-
-
-
-
-
Educational Media Services
55,015
-
-
-
55,015
School Library Services
410,990
656,120
-
-
1,067,110
Other Educational Media
15,300
-
-
-
15,300
Board of Education
305,360
-
-
135,000
440,360
Executive Administration
366,590
808,740
-
-
1,175,330
Staff Relations
419,540
219,360
-
-
638,900
Other Admin Services
82,430
197,170
-
-
279,600
Admin Technology
1,127,610
208,240
-
14,000
1,349,850
Building Administration
1,249,740
1,774,290
-
5,000
3,029,030
Building Admin Support
36,020
-
-
-
36,020
Budgeting Servs (Contingenc
(60,000)
(138,000)
-
30,000
Financial Services
1,056,690
-
-
-
1,056,690
Facilities Operation/Maint
507,250
-
-
-
507,250
Facilities Care/Upkeep
8,079,600
-
-
1,932,100
10,011,700
Grounds Care/Upkeep
409,700
-
-
70,000
479,700
Equipment Care/Upkeep
5,600
-
-
68,000
73,600
Vehicle Maintenance
50,150
-
-
50,000
100,150
Security Services
424,240
-
-
10,000
434,240
Facilities - Other
6,000
-
-
-
6,000
Title I Transportation
3,000
-
-
-
Student Transportation
388,270
-
-
-
388,270
ECSE Transportation
2,700
-
-
-
2,700
Food Services
1,240,960
-
-
18,500
1,259,460
Printing Services
63,860
-
-
2,500
66,360
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
School District of Clayton
For Year Ending June 30, 2025
Proposed Budget
Operating Funds
Descriptions
View #3
Evaluation Services
-
1,160
-
-
1,160
Other Plan/Eval Services
14,500
-
-
-
14,500
Information Services
272,945
173,820
-
1,000
447,765
Non-Instruct. Staff Training
8,500
-
-
-
8,500
Other Staff Services
69,000
-
-
-
69,000
Other Support Services
150,000
-
-
-
150,000
Total Support Services
19,283,455
7,215,230
-
2,341,100
29,004,785
Non-Instruction Expenditures
Civic Services
-
-
-
-
-
Early Childhood Program
171,740
-
-
-
171,740
Early Childhood Instruction
1,020,270
-
-
-
1,020,270
Welfare Activities Services
3,580
-
-
-
3,580
Non-Public Student Services
5,420
-
-
-
5,420
Afterschool Program
914,670
-
-
-
914,670
Other Community Services
191,550
3,480
-
7,500
202,530
Parental Involvement
6,750
-
-
-
6,750
Service-Learning
5,210
30,900
-
-
36,110
Facilities Acquisition/Constr
-
-
-
-
-
Building Construction
-
-
-
-
-
Bond Debt-Principal Pmts
-
-
6,110,000
-
6,110,000
Lease Purchase-Principal
-
-
-
525,000
525,000
Bond Debt-Interest
-
-
1,277,340
-
1,277,340
Lease Purchase-Interest
-
-
-
66,610
66,610
Bond Debt-Fees
-
-
7,000
-
7,000
Total Non-Instruction/Support
2,319,190
34,380
7,394,340
599,110
10,347,020
TOTAL EXPENDITURES
24,756,299
40,497,270
7,394,340
3,768,970
76,581,879
Fund Transfers
-
-
-
-
-
Change In Fund Balance
110,081
201,640
669,090
(75,770)
905,041
Beg Fund Bal-June 30, 2024
25,000,000
10,000,000
5,500,000
4,000,000
44,500,000
End Fund Bal-June 30, 2025
25,110,081
10,201,640
6,169,090
3,924,230
45,405,041
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
LOCAL REVENUE
Pers Prop Tax - Current
1,452,000
3,084,000
632,600
264,000
5,432,600
Real Estate Tax - Current
15,064,500
31,996,500
7,110,500
2,739,000
56,910,500
Real Estate Taxes - Delq
(300,000)
(600,000)
(150,000)
(36,000)
(1,086,000)
Pers Prop Taxes - Delq
27,500
51,000
14,000
8,000
100,500
Sales Tax Prop C
1,680,000
997,500
2,677,500
Fin Institution Taxes
125,000
240,000
25,000
390,000
M & M Surtax - Delinq
(19,000)
(35,500)
(5,500)
(60,000)
M & M Surtax - Current
407,000
784,000
87,000
1,278,000
Non-Resident Tuition
470,000
470,000
Investment Gain
800,000
800,000
100,000
80,000
1,780,000
Cafeteria Receipts
525,000
525,000
Cafeteria Adult Meal Sales
15,000
15,000
Cafeteria Non Program
100,000
100,000
Cafeteria Catering
50,000
50,000
Ath - Gate Receipts
10,000
10,000
Student Activities Budget
1,000,000
1,000,000
FC - Open Times
10,000
10,000
ESA/Kidzone - Revenue
14,000
14,000
Driver Ed - Revenue
5,000
56,000
61,000
ECE/Kidzone - Revenue
50,000
50,000
RMC/Kidzone - Revenue
175,000
175,000
GLE/Kidzone - Revenue
200,000
200,000
MER/Kidzone - Revenue
225,000
225,000
FC/ECE - 5 Am Day
30,000
30,000
FC/ECE - 2 Morning
40,000
40,000
FC/ECE - 3 Morning
80,000
80,000
FC/ECE - 4 Morning
135,000
135,000
FC/ECE - Full Day
500,000
500,000
COC - Reimbursements
1,208,130
1,208,130
Gay Field/Rental
500
500
WMS/Theater Rental
15,000
15,000
Adzick Field/Rental
15,000
15,000
School District of Clayton
For Year Ending June 30, 2025
Proposed Revenue Budget
Operating Funds
Descriptions
View #4
Budget View #4 (Revenue Detail) – by Fund by Object
Revenue is categorized by source of funds.
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
School District of Clayton
For Year Ending June 30, 2025
Proposed Revenue Budget
Operating Funds
Descriptions
View #4
LOCAL REVENUE-continued
CHS/Theater Rental
35,000
15,000
50,000
Facility Rental
125,000
125,000
Gifts
45,000
10,000
55,000
Miscellaneous Revenue
10,000
10,000
Visa Rebates
22,000
22,000
VT Tuition
455,000
455,000
910,000
TOTAL LOCAL REVENUE
23,876,630
38,298,500
7,707,100
3,641,500
73,523,730
COUNTY REVENUE
Fines
21,000
21,000
State RR & Util Tax
133,500
284,800
180,000
26,700
625,000
TOTAL COUNTY REVENUE
133,500
305,800
180,000
26,700
646,000
STATE REVENUE
Basic Formula
183,000
545,000
728,000
ECSE State
91,930
492,980
584,910
Classroom Trust Fund
925,000
925,000
PAT Entitlement
21,000
45,000
66,000
CTE Base Grant
3,060
3,060
State Food Services
7,000
7,000
TOTAL STATE REVENUE
305,990
2,007,980
-
-
2,313,970
-
FEDERAL REVENUE
Teacher Retention ESSER III
10,050
10,050
Perkins
4,860
4,860
ECSE/619 IDEA Funds
11,000
11,000
School Lunch Program
190,000
190,000
School Breakfast Program
36,000
36,000
Title I - District
48,090
48,090
Title I - RMC
27,740
27,740
Title I - GLE
44,140
44,140
Title IV
12,200
12,200
Title III
410
3,750
4,160
Title IIA
62,120
62,120
Other Fed - All In Grant
186,530
186,530
US Treasury Int Subsidy
176,330
176,330
TOTAL FEDERAL REVENUE
550,260
86,630
176,330
-
813,220
Fund 1
Fund 2
Fund 3
Fund 4
Total
General
Special
Debt
Capital
All
(Incidental)
(Teachers)
Service
Projects
Funds
School District of Clayton
For Year Ending June 30, 2025
Proposed Revenue Budget
Operating Funds
Descriptions
View #4
MISCELLANEOUS REVENUE
Sale of Surplus Property
25,000
25,000
TOTAL MISC REVENUE
-
-
-
25,000
25,000
REVENUE TOTALS
24,866,380
40,698,910
8,063,430
3,693,200
77,321,920
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Original
LOCAL REVENUE
Pers Prop Tax - Current
5,432,600
5,140,360
5,282,632
4,559,428
4,393,282
Real Estate Tax - Current
56,910,500
58,701,640
53,358,971
54,673,278
52,076,509
Real Estate Taxes - Delq
(1,086,000)
(725,000)
35,647
(1,441,271)
(400,930)
Pers Prop Taxes - Delq
100,500
100,500
173,629
127,023
140,618
Sales Tax Prop C
2,677,500
2,550,000
2,941,313
2,777,271
2,390,098
Fin Institution Taxes
390,000
537,000
593,873
1,243,853
518,657
M & M Surtax - Delinq
(60,000)
(60,000)
8,106
109,077
(34,586)
M & M Surtax - Current
1,278,000
1,279,000
1,220,754
1,080,408
1,239,129
Non-Resident Tuition
470,000
406,000
514,361
314,301
413,061
Investment Gain
1,780,000
1,480,000
1,379,450
122,653
143,303
Cafeteria Receipts
525,000
525,000
486,604
-
-
Cafeteria Adult Meal Sales
15,000
10,000
32,100
11,156
367
Cafeteria Commissions
-
500
-
-
-
Cafeteria Non Program
100,000
10,000
130,531
14,254
21,679
Cafeteria Catering
50,000
50,000
73,814
46,589
1,671
Ath - Gate Receipts
10,000
10,000
8,978
10,338
210
Student Activities Budget
1,000,000
1,000,000
975,315
547,489
271,821
FC - Open Times
10,000
10,000
12,826
2,744
3,133
ESA/Kidzone - Revenue
14,000
12,000
11,940
8,573
10,080
Driver Ed - Revenue
61,000
51,500
24,150
59,725
15,400
ECE/Kidzone - Revenue
50,000
45,000
49,806
33,358
15,319
RMC/Kidzone - Revenue
175,000
175,000
183,521
135,729
43,811
GLE/Kidzone - Revenue
200,000
185,000
195,751
150,603
59,891
MER/Kidzone - Revenue
225,000
200,000
214,985
168,854
64,553
FC/ECE - 5 Am Day
30,000
20,000
25,027
73,843
61,142
FC/ECE - 2 Morning
40,000
40,000
42,859
38,737
27,784
FC/ECE - 3 Morning
80,000
75,000
75,621
76,255
47,471
FC/ECE - 4 Morning
135,000
135,000
144,358
119,740
87,554
FC/ECE - Full Day
500,000
475,000
457,400
379,013
214,253
COC - Reimbursements
1,208,130
875,000
1,028,563
831,614
759,071
Gay Field/Rental
500
500
994
1,538
750
WMS/Theater Rental
15,000
6,000
17,670
8,440
-
Adzick Field/Rental
15,000
27,000
26,357
21,927
1,250
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Revenue Budget with Prior Year Comparisons
View #5
Budget View #5 – by Fund by Object
Revenue is categorized by source with prior year comparisons.
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Original
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Revenue Budget with Prior Year Comparisons
View #5
LOCAL REVENUE-continued
CHS/Theater Rental
50,000
50,000
59,093
48,355
5,152
Facility Rental
125,000
50,000
74,853
41,506
500
Gifts
55,000
55,000
85,699
133,520
50,088
Miscellaneous Revenue
10,000
17,500
146,575
44,175
173,221
Visa Rebates
22,000
22,000
24,900
23,976
22,856
VT Tuition
910,000
765,000
1,060,130
1,177,664
1,332,562
TOTAL LOCAL REVENUE
73,523,730
74,306,500
71,179,156
67,775,737
64,170,729
COUNTY REVENUE
Fines
21,000
21,000
23,873
9,692
19,637
State RR & Util Tax
625,000
625,000
652,323
624,066
594,179
TOTAL COUNTY REVENUE
646,000
646,000
676,196
633,758
613,816
STATE REVENUE
Basic Formula
728,000
728,000
794,125
641,926
219,756
ECSE State
584,910
584,910
516,319
501,920
477,944
Classroom Trust Fund
925,000
925,000
964,197
974,286
939,044
PAT Entitlement
66,000
66,000
72,672
64,776
63,654
CTE Base Grant
3,060
2,810
2,730
5,903
4,054
State Food Services
7,000
7,000
4,985
9,771
5,689
State - Other
-
-
8,903
-
-
TOTAL STATE REVENUE
2,313,970
2,313,720
2,363,932
2,198,582
1,710,141
FEDERAL REVENUE
IRSG Revenue
-
43,910
-
-
-
Teacher Retention ESSER III
10,050
66,740
-
458,585
-
ARP - ESSER III
-
52,740
201,236
405,649
297,837
Perkins
4,860
3,960
3,462
2,400
2,706
ECSE/619 IDEA Funds
11,000
11,000
18,883
10,970
10,604
School Lunch Program
190,000
190,000
428,976
1,028,844
389,455
School Breakfast Program
36,000
36,000
36,776
104,280
115,179
Title I - District
48,090
13,500
88,106
75,609
121,947
Title I - RMC
27,740
20,870
-
-
-
Title I - GLE
44,140
23,850
-
-
-
Title I - MER
-
39,210
-
-
-
Title IV
12,200
16,000
13,006
7,468
8,441
Title III
4,160
8,940
1,812
13,435
4,745
Title IIA
62,120
57,120
13,562
22,278
23,899
ARP-HCY II
-
6,950
4,633
-
-
Afghan Refugee Grant
-
3,370
-
-
-
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Original
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Revenue Budget with Prior Year Comparisons
View #5
FEDERAL REVENUE-continued
Other Fed - All In Grant
186,530
186,530
165,600
316,100
334,989
US Treasury Int Subsidy
176,330
176,330
176,332
-
-
TOTAL FEDERAL REVENUE
813,220
957,020
1,152,383
2,445,617
1,309,803
MISCELLANEOUS REVENUE
Sale of Surplus Property
25,000
25,000
25,757
65,097
41,667
Transportation Reimbursem
-
-
26,742
-
-
TOTAL MISC REVENUE
25,000
25,000
52,499
65,097
41,667
REVENUE TOTALS
77,321,920
78,248,240
75,424,165
73,118,790
67,846,156
2024/25
2024/25
2024/25
2024/25
2024/25
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
EXPENDITURES
Instruction
Captain Elementary
3,031,410
914,940
9,470
93,620
98,100
Glenridge Elementary
3,122,350
926,660
9,100
97,940
98,950
Meramec Elementary
3,271,620
945,260
9,000
102,140
123,150
Wydown Middle
5,829,970
1,753,300
41,950
151,975
160,050
Clayton High School
7,936,070
2,431,640
48,390
549,119
333,110
Summer School
196,710
35,020
11,410
7,970
-
Alternative Programs
-
-
-
-
-
Virtual Instruction
-
-
-
-
-
Gifted Instruction
592,890
170,600
-
10,770
-
Supplemental Instr
58,600
17,030
-
6,000
-
Bilingual
-
-
-
410
-
Early Childhood SPED
331,840
103,930
1,000
3,000
-
Business Ed
67,030
25,210
-
2,900
-
FACS Ed
159,820
56,990
-
15,800
3,400
Marketing/Coop Ed
93,670
27,120
9,860
3,000
-
PLTW
178,020
58,820
-
21,730
-
Student Activities
526,830
105,320
785,860
208,000
-
Athletics
691,870
148,410
195,200
130,250
12,000
Other Student Activities
-
-
-
-
-
Tuition - Other Districts
-
-
30,300
-
-
Tuition - Agencies
-
-
200
-
-
Contracted Ed
-
-
36,000
-
-
Total Instruction
26,088,700
7,720,250
1,187,740
1,404,624
828,760
Support Services
Social Work Services
383,530
116,230
16,075
6,760
-
Counseling Services
1,389,750
419,010
56,300
19,755
5,000
Appraisal Services
55,000
14,900
26,500
82,000
-
Record Maintenance
35,670
10,850
-
16,850
-
Other Guidance Services
-
-
10,410
-
-
Nursing Services
474,290
141,590
1,500
16,500
-
Other Health Services
-
-
-
-
-
School District of Clayton
For Year Ending June 30, 2025
Proposed Expenditure Budget
Descriptions
Operating Funds
View #6
Budget View #6 – by Fund by Function by Object
Expenditures are categorized by expanded Function within Instructional, Support Services, Community
Services, and Debt; as well as by Object (Salaries, Benefits, Services, Supplies and Capital Improvements).
2024/25
2024/25
2024/25
2024/25
2024/25
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
School District of Clayton
For Year Ending June 30, 2025
Proposed Expenditure Budget
Descriptions
Operating Funds
View #6
Psychological Testing
-
-
-
-
-
Speech Pathology/Audiology
118,380
31,100
-
-
-
Occupational Therapy
-
-
20,000
-
-
Physical Therapy
-
-
8,100
-
-
Other Support Services
75,350
26,080
68,510
11,410
-
Improvement of Instruction
-
-
-
13,650
-
Curriculum Development
995,330
238,950
140,160
77,145
-
Instructional Staff Training
301,600
49,660
294,300
73,030
-
Professional Development
-
-
-
-
-
Educational Media Services
-
-
53,270
1,745
-
School Library Services
716,560
238,920
1,130
110,500
-
Other Educational Media
-
-
-
15,300
-
Board of Education
28,290
7,850
256,950
12,270
-
Executive Administration
890,070
219,730
50,430
15,100
-
Staff Relations
401,440
109,100
47,170
81,190
-
Other Admin Services
169,120
45,530
54,950
10,000
-
Admin Technology
719,830
208,160
145,070
262,790
149,000
Building Administration
2,287,890
667,470
35,120
33,550
5,000
Building Admin Support
-
-
24,000
12,020
-
Budgeting Services
(270,000)
22,000
-
50,000
30,000
Financial Services
709,630
172,880
103,880
70,300
-
Facilities Operation/Maint
364,200
103,130
22,550
17,370
-
Facilities Care/Upkeep
2,935,380
1,302,370
1,752,050
2,089,800
1,932,100
Grounds Care/Upkeep
220,910
79,690
50,500
58,600
70,000
Equipment Care/Upkeep
-
-
5,600
-
68,000
Vehicle Maintenance
-
-
3,650
46,500
50,000
Security Services
48,420
7,020
353,300
15,500
10,000
Facilities - Other
-
-
6,000
-
-
Title I Transportation
-
-
3,000
-
-
Student Transportation
99,390
42,880
194,300
51,700
-
ECSE Transportation
-
-
2,700
-
-
Food Services
-
-
1,220,000
20,960
18,500
Printing Services
46,890
20,500
9,470
(13,000)
2,500
Evaluation Services
1,000
160
-
-
-
Other Plan/Eval Services
-
-
14,500
-
-
Information Services
238,390
69,410
88,250
50,715
1,000
Non-Instruct. Staff Training
-
-
8,000
500
-
Other Staff Services
-
61,000
8,000
-
-
Other Support Services
-
-
100,000
50,000
-
Total Support Services
13,436,310
4,426,170
5,255,695
3,380,510
2,341,100
2024/25
2024/25
2024/25
2024/25
2024/25
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
School District of Clayton
For Year Ending June 30, 2025
Proposed Expenditure Budget
Descriptions
Operating Funds
View #6
Non-Instruction Expenditures
Civic Services
-
-
-
-
-
Early Childhood Program
142,660
25,080
4,000
-
-
Early Childhood Instruction
727,190
244,830
30,250
18,000
-
Welfare Activities Services
-
-
-
3,580
-
Non-Public Student Services
-
-
5,420
-
-
Afterschool Program
628,210
194,660
49,400
42,400
-
Other Community Services
132,430
26,150
16,050
20,400
7,500
Parental Involvement
-
-
5,100
1,650
-
Service-Learning
29,250
3,660
200
3,000
-
Facilities Acquisition/Constr
-
Building Construction
-
Bond Debt-Principal Pmts
6,110,000
Lease Purchase-Principal
525,000
Bond Debt-Interest
1,277,340
Lease Purchase-Interest
66,610
Bond Debt-Fees
7,000
Total Non-Instruction
1,659,740
494,380
110,420
89,030
7,993,450
TOTAL EXPENDITURES
41,184,750
12,640,800
6,553,855
4,874,164
11,163,310
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
INSTRUCTIONAL EXPENDITURES
Captain Elementary
Salaries & Wages
3,031,410
2,852,220
2,680,976
2,571,438
2,171,263
Employee Benefits
914,940
855,960
811,019
759,624
631,960
Purchased Services
9,470
9,390
8,504
6,129
1,649
Supplies & Materials
93,620
83,360
81,654
85,179
109,921
Capital Improvements
98,100
100,000
142,601
96,548
87,125
Glenridge Elementary
Salaries & Wages
3,122,350
2,922,210
2,778,980
2,830,128
2,279,950
Employee Benefits
926,660
845,130
820,071
842,542
667,215
Purchased Services
9,100
8,420
4,893
5,419
3,185
Supplies & Materials
97,940
93,760
87,029
80,831
116,780
Capital Improvements
98,950
95,350
139,653
173,263
81,554
Meramec Elementary
Salaries & Wages
3,271,620
3,013,080
2,802,370
2,717,319
2,512,914
Employee Benefits
945,260
885,760
822,475
788,398
717,161
Purchased Services
9,000
11,320
9,078
5,811
2,074
Supplies & Materials
102,140
90,160
88,741
90,158
108,663
Capital Improvements
123,150
108,250
162,934
101,418
76,698
Wydown Middle
Salaries & Wages
5,829,970
5,755,100
5,201,213
5,022,019
5,075,375
Employee Benefits
1,753,300
1,719,780
1,567,971
1,541,930
1,529,693
Purchased Services
41,950
40,890
33,224
28,033
19,971
Supplies & Materials
151,975
159,410
142,151
133,656
132,339
Capital Improvements
160,050
146,200
132,598
113,952
214,727
Clayton High School
Salaries & Wages
7,936,070
7,869,750
7,029,460
6,715,507
6,754,276
Employee Benefits
2,431,640
2,406,100
2,138,618
2,059,013
2,017,065
Purchased Services
48,390
38,100
19,577
18,641
13,357
Supplies & Materials
549,119
640,237
221,574
177,112
248,126
Capital Improvements
333,110
343,000
251,187
382,614
406,265
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Budget View #7 – by Fund by Function (Expanded view)
Expenditures are categorized by expanded Function within Instructional, Support Services, Community
Services, and Debt; as well as by Object (Salaries, Benefits, Services, Supplies and Capital Improvements).
Prior year comparisons are provided.
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Summer School
Salaries & Wages
196,710
198,980
179,458
196,966
130,705
Employee Benefits
35,020
35,230
31,574
34,048
23,288
Purchased Services
11,410
11,410
9,247
9,055
1,856
Supplies & Materials
7,970
7,970
5,727
2,162
18
Alternative Programs
Salaries & Wages
-
-
-
-
-
Employee Benefits
-
-
-
-
-
Purchased Services
-
-
-
117,042
100,637
Supplies & Materials
-
-
-
-
-
Virtual Instruction
Salaries & Wages
-
-
7,401
2,070
951,463
Employee Benefits
-
-
1,180
334
283,603
Purchased Services
-
-
-
-
-
Supplies & Materials
-
-
-
-
-
Gifted Instruction
Salaries & Wages
592,890
508,500
489,768
487,363
412,350
Employee Benefits
170,600
143,980
139,811
145,576
122,211
Purchased Services
-
-
-
-
-
Supplies & Materials
10,770
10,770
10,240
8,042
8,055
Supplemental Instruction
Salaries & Wages
58,600
63,900
66,895
39,563
68,263
Employee Benefits
17,030
20,020
19,459
11,212
22,240
Purchased Services
-
-
-
-
-
Supplies & Materials
6,000
3,000
6,561
3,993
1,727
Bilingual
Salaries & Wages
-
-
805
-
-
Employee Benefits
-
-
128
-
-
Purchased Services
-
-
-
-
-
Supplies & Materials
410
-
868
4,173
4,349
Capital Improvements
-
-
-
6,145
-
Early Childhood SPED
Salaries & Wages
331,840
305,980
219,303
206,464
195,895
Employee Benefits
103,930
98,780
70,941
70,830
67,043
Purchased Services
1,000
1,000
297
287
211
Supplies & Materials
3,000
3,000
668
525
1,269
Business Ed
Salaries & Wages
67,030
-
58,924
81,396
77,818
Employee Benefits
25,210
-
21,825
13,500
17,684
Purchased Services
-
-
-
-
-
Supplies & Materials
2,900
2,900
25
83
2,643
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
FACS Ed
Salaries & Wages
159,820
-
137,108
144,892
125,334
Employee Benefits
56,990
-
48,498
49,719
46,118
Purchased Services
-
500
-
-
860
Supplies & Materials
15,800
14,000
13,541
14,927
8,761
Capital Improvements
3,400
3,310
1,300
-
2,369
Marketing/Coop Ed
Salaries & Wages
93,670
-
81,899
79,129
76,453
Employee Benefits
27,120
-
24,604
23,907
23,145
Purchased Services
9,860
5,960
44,055
4,062
4,500
Supplies & Materials
3,000
3,000
3,771
2,816
2,861
PLTW
Salaries & Wages
178,020
-
153,348
167,468
163,211
Employee Benefits
58,820
-
49,821
54,058
51,112
Purchased Services
-
-
2,400
2,400
2,400
Supplies & Materials
21,730
27,920
22,468
19,211
23,774
Capital Improvements
-
-
4,480
13,224
1,999
Student Activities
Salaries & Wages
526,830
503,220
441,551
404,770
296,525
Employee Benefits
105,320
90,760
102,120
95,117
65,803
Purchased Services
785,860
755,145
493,093
226,928
115,055
Supplies & Materials
208,000
188,700
119,810
96,130
44,569
Athletics
Salaries & Wages
691,870
653,680
544,565
537,012
533,791
Employee Benefits
148,410
146,740
99,393
99,522
110,565
Purchased Services
195,200
186,760
229,966
184,789
136,186
Supplies & Materials
130,250
142,800
159,321
119,950
110,286
Capital Improvements
12,000
7,000
6,470
12,404
89,970
Other Student Activities
Purchased Services
-
-
44,182
24,326
11,731
Supplies & Materials
-
-
22,455
7,623
11,289
Tuition - Other Districts
Purchased Services
30,300
26,500
42,630
66,657
25,641
Tuition - Agencies
Purchased Services
200
200
-
-
5,930
Contracted Education
Purchased Services
36,000
36,000
35,587
28,270
29,134
Total Instruction
37,230,074
35,300,552
32,448,093
31,266,823
30,592,002
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
SUPPORT SERVICES EXPENDITURES
Social Work Services
Salaries & Wages
383,530
370,520
273,511
267,205
263,572
Employee Benefits
116,230
107,470
76,028
75,372
72,524
Purchased Services
16,075
5,360
4,321
1,589
1,302
Supplies & Materials
6,760
1,510
1,572
1,514
1,161
Counseling Services
Salaries & Wages
1,389,750
1,307,910
1,256,881
1,301,505
1,279,678
Employee Benefits
419,010
395,980
369,655
376,450
373,567
Purchased Services
56,300
75,600
43,286
31,635
3,236
Supplies & Materials
19,755
16,300
26,130
15,446
14,198
Capital Improvements
5,000
2,000
-
-
-
Appraisal Services
Salaries & Wages
55,000
73,600
-
-
-
Employee Benefits
14,900
23,850
-
-
-
Purchased Services
26,500
25,400
10,928
11,408
20,062
Supplies & Materials
82,000
85,000
67,971
62,710
32,162
Record Maintenance
Salaries & Wages
35,670
32,850
30,691
29,797
28,929
Employee Benefits
10,850
10,400
9,811
9,622
9,257
Purchased Services
-
-
-
-
-
Supplies & Materials
16,850
16,400
33,597
16,815
16,815
Nursing Services
Salaries & Wages
474,290
438,800
411,641
394,443
373,946
Employee Benefits
141,590
122,830
116,028
109,540
104,277
Purchased Services
1,500
3,500
1,673
913
1,847
Supplies & Materials
16,500
17,000
15,013
12,054
14,439
Capital Improvements
-
-
-
7,980
13,606
Psychological Testing
Salaries & Wages
-
-
46,733
41,661
34,982
Employee Benefits
-
-
12,571
11,399
9,538
Speech Pathology/Audiology
Salaries & Wages
118,380
112,430
70,181
81,838
84,997
Employee Benefits
31,100
28,920
19,534
22,986
23,742
Occupational Therapy
Purchased Services
20,000
20,000
23,503
17,476
10,897
Physical Therapy
Purchased Services
8,100
8,100
8,600
7,140
683
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Other Support Services
Salaries & Wages
75,350
75,350
102,390
112,466
102,742
Employee Benefits
26,080
26,080
32,096
36,813
35,314
Purchased Services
68,510
80,920
50,646
48,211
41,452
Supplies & Materials
11,410
10,580
13,507
7,188
6,289
Improvement of Instruction
Supplies & Materials
13,650
13,150
12,460
11,830
11,422
Other Guidance Services
Purchased Services
10,410
-
-
-
-
Curriculum Development
Salaries & Wages
995,330
917,670
783,057
706,898
719,871
Employee Benefits
238,950
222,290
206,714
185,450
188,452
Purchased Services
140,160
110,375
38,758
33,941
26,991
Supplies & Materials
77,145
19,420
42,203
18,671
8,072
Instructional Staff Training
Salaries & Wages
301,600
236,770
217,575
218,759
193,598
Employee Benefits
49,660
32,280
31,850
33,924
31,506
Purchased Services
294,300
350,260
285,770
206,545
101,528
Supplies & Materials
73,030
60,710
20,283
23,213
26,088
Professional Development
Salaries & Wages
-
-
-
-
-
Employee Benefits
-
-
-
-
-
Purchased Services
-
-
2,085
1,939
2,603
Supplies & Materials
-
-
-
-
-
Educational Media Services
Salaries & Wages
-
-
9,400
9,400
9,400
Employee Benefits
-
-
1,590
1,590
1,585
Purchased Services
53,270
26,990
9,502
1,019
826
Supplies & Materials
1,745
250
325
-
218
School Library Services
Salaries & Wages
716,560
679,810
630,734
568,594
626,346
Employee Benefits
238,920
291,570
227,784
209,327
216,083
Purchased Services
1,130
1,130
467
729
219
Supplies & Materials
110,500
141,925
137,880
99,948
107,504
Capital Improvements
-
-
-
1,422
6,177
Other Educational Media
Supplies & Materials
15,300
14,300
10,012
9,493
9,487
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Board of Education
Salaries & Wages
28,290
27,380
26,818
23,226
21,230
Employee Benefits
7,850
7,720
7,481
6,903
6,188
Purchased Services
256,950
238,950
205,294
187,072
151,312
Supplies & Materials
12,270
11,680
11,145
11,079
10,265
Capital Improvements
-
-
1,280
-
-
Executive Administration
Salaries & Wages
890,070
837,410
922,338
788,645
860,115
Employee Benefits
219,730
206,140
229,000
187,379
212,287
Purchased Services
50,430
42,550
41,572
30,738
9,490
Supplies & Materials
15,100
12,850
13,123
9,348
5,334
Capital Improvements
-
-
-
1,519
-
Staff Relations
Salaries & Wages
401,440
431,270
409,197
403,308
391,522
Employee Benefits
109,100
123,770
109,657
116,976
112,526
Purchased Services
47,170
85,480
74,694
25,923
52,050
Supplies & Materials
81,190
100,460
99,519
66,323
54,703
Other Admin Services
Salaries & Wages
169,120
164,930
27,298
153,421
19,677
Employee Benefits
45,530
41,930
8,769
41,082
5,365
Purchased Services
54,950
37,600
14,420
4,105
36
Supplies & Materials
10,000
1,900
942
1,155
2,831
Admin Technology
Salaries & Wages
719,830
698,960
648,219
625,817
612,067
Employee Benefits
208,160
204,090
189,363
183,098
178,728
Purchased Services
145,070
137,800
138,699
115,346
110,884
Supplies & Materials
262,790
207,140
211,385
143,447
160,003
Capital Improvements
149,000
140,000
92,846
40,917
121,205
Building Administration
Salaries & Wages
2,287,890
2,214,240
2,175,648
2,100,698
2,024,784
Employee Benefits
667,470
642,780
608,413
585,935
559,102
Purchased Services
35,120
30,470
22,932
19,225
18,978
Supplies & Materials
33,550
29,400
30,408
16,339
14,842
Capital Improvements
5,000
5,000
60,000
2,556
18,040
Building Admin Support
Purchased Services
24,000
23,500
13,943
12,904
23,821
Supplies & Materials
12,020
12,270
12,274
7,561
15,842
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Budgeting Services (Contingencies)
Salaries & Wages
(270,000)
Employee Benefits
22,000
Purchased Services
-
Supplies & Materials
50,000
Capital Improvements
30,000
Financial Services
Salaries & Wages
709,630
304,670
607,883
586,565
578,430
Employee Benefits
172,880
193,800
155,946
138,896
137,266
Purchased Services
103,880
101,860
59,235
50,033
49,106
Supplies & Materials
70,300
115,710
62,598
57,968
56,889
Capital Improvements
-
30,000
-
-
9,812
Facilities Operation/Maint
Salaries & Wages
364,200
-
328,486
329,577
377,373
Employee Benefits
103,130
-
93,841
83,355
96,848
Purchased Services
22,550
17,300
8,800
6,227
14,773
Supplies & Materials
17,370
26,700
23,319
47,007
24,146
Facilities Care/Upkeep
Salaries & Wages
2,935,380
3,388,330
2,521,125
2,487,956
2,366,693
Employee Benefits
1,302,370
1,405,980
1,110,076
1,110,076
1,051,758
Purchased Services
1,752,050
1,691,350
1,371,940
1,499,293
1,693,818
Supplies & Materials
2,089,800
2,070,550
1,842,663
1,609,859
1,402,950
Capital Improvements
1,932,100
170,000
1,289,938
655,295
1,684,337
Grounds Care/Upkeep
Salaries & Wages
220,910
-
229,836
252,817
237,846
Employee Benefits
79,690
-
74,646
88,153
78,512
Purchased Services
50,500
39,000
8,396
40,384
31,490
Supplies & Materials
58,600
60,250
40,400
42,265
43,611
Capital Improvements
70,000
670,000
461,233
257,958
304,978
Equipment Care/Upkeep
Purchased Services
5,600
5,600
849
3,361
988
Supplies & Materials
-
-
-
-
-
Capital Improvements
68,000
68,000
794,084
183,136
54,610
Vehicle Maintenance
Purchased Services
3,650
3,650
1,875
1,864
1,514
Supplies & Materials
46,500
39,000
31,051
28,142
17,485
Capital Improvements
50,000
50,000
-
49,880
44,666
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Security Services
Salaries & Wages
48,420
49,110
-
-
-
Employee Benefits
7,020
7,130
-
-
-
Purchased Services
353,300
418,300
282,894
177,115
183,961
Supplies & Materials
15,500
19,070
8,202
30,811
5,617
Capital Improvements
10,000
10,000
2,811,464
2,156,505
179,409
Facilities - Other
Purchased Services
6,000
6,000
3,480
3,138
4,492
Title I Transportation
Purchased Services
3,000
-
-
-
-
Student Transportation
Salaries & Wages
99,390
93,540
79,736
55,701
49,131
Employee Benefits
42,880
40,930
33,198
23,229
21,442
Purchased Services
194,300
221,320
175,157
62,761
30,192
Supplies & Materials
51,700
51,700
26,007
18,276
11,180
ECSE Transportation
Purchased Services
2,700
2,700
-
-
-
Food Services
Purchased Services
1,220,000
1,209,800
635,627
700,291
335,097
Supplies & Materials
20,960
20,820
379,297
304,682
177,836
Capital Improvements
18,500
12,500
20,365
-
1,574
Printing Services
Salaries & Wages
46,890
43,270
40,474
36,789
35,019
Employee Benefits
20,500
17,550
16,753
15,990
15,286
Purchased Services
9,470
9,470
-
-
190
Supplies & Materials
(13,000)
(13,000)
-
-
-
Capital Improvements
2,500
2,500
-
-
-
Evaluation Services
Salaries & Wages
1,000
750
500
429
Employee Benefits
160
120
89
76
Other Plan/Eval Services
Purchased Services
14,500
15,600
12,440
6,040
6,200
Information Services
Salaries & Wages
238,390
233,110
238,729
263,668
272,006
Employee Benefits
69,410
61,100
58,473
75,265
69,296
Purchased Services
88,250
64,860
65,485
63,423
29,470
Supplies & Materials
50,715
53,200
52,919
39,667
38,588
Capital Improvements
1,000
-
2,110
-
1,371
Non-Instruct. Staff Training
Purchased Services
8,000
5,000
3,673
1,925
1,824
Supplies & Materials
500
500
-
720
-
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Other Staff Services
Salaries & Wages
-
-
-
-
-
Employee Benefits
61,000
61,000
51,268
35,860
56,923
Purchased Services
8,000
8,000
1,125
740
997
Supplies & Materials
-
-
-
360
-
Other Support Services
Purchased Services
100,000
100,000
125,373
14,884
80,603
Supplies & Materials
50,000
50,000
9,072
18,684
10,422
Total Support Services
28,839,785
26,658,930
28,455,754
25,085,009
23,014,444
NON-INSTRUCTION EXPENDITURES
Civic Services
Purchased Services
-
-
16,258
59,501
14,378
Supplies & Materials
-
-
77,546
63,783
24,597
Early Childhood Program
Salaries & Wages
142,660
137,080
86,380
76,752
81,806
Employee Benefits
25,080
11,490
20,683
19,720
16,109
Purchased Services
4,000
4,000
2,485
3,023
2,447
Supplies & Materials
-
800
203
926
126
Early Childhood Instruction
Salaries & Wages
727,190
633,520
602,480
592,917
564,184
Employee Benefits
244,830
248,600
222,675
241,195
230,684
Purchased Services
30,250
30,000
17,780
11,240
12,614
Supplies & Materials
18,000
18,000
7,203
11,002
14,942
Capital Improvements
-
15,000
36,351
9,084
21,395
Welfare Activities Services
Purchased Services
-
3,010
3,001
-
-
Supplies & Materials
3,580
1,000
1,000
-
-
Non-Public Student Services
Purchased Services
5,420
-
-
22,311
10,473
Supplies & Materials
-
980
-
1,444
9,454
Afterschool Program
Salaries & Wages
628,210
487,450
357,206
310,108
251,149
Employee Benefits
194,660
117,720
99,486
92,876
81,466
Purchased Services
49,400
48,500
23,474
8,757
3,560
Supplies & Materials
42,400
43,780
40,050
24,907
17,159
2024/25
2023/24
2022/23
2021/22
2020/21
Budget
Budget
Actual
Actual
Actual
Proposed
Descriptions
School District of Clayton
For Year Ending June 30, 2025
Expenditure Budget with Prior Year Comparisons
View #7
Other Community Services
Salaries & Wages
132,430
107,850
102,203
85,423
67,062
Employee Benefits
26,150
22,070
20,715
17,230
15,370
Purchased Services
16,050
12,050
11,708
14,019
9,290
Supplies & Materials
20,400
20,400
6,549
13,360
13,874
Capital Improvements
7,500
7,500
21,737
4,465
23,925
Parental Involvement
Purchased Services
5,100
3,670
1,386
850
1,259
Supplies & Materials
1,650
870
339
97
204
Service-Learning
Salaries & Wages
29,250
29,250
25,190
21,927
11,060
Employee Benefits
3,660
3,660
3,522
3,101
1,472
Purchased Services
200
200
24
48
-
Supplies & Materials
3,000
3,000
1,169
1,587
213
Facilities Acquisition/Constr
Capital Improvements
-
-
-
-
245,338
Building Construction
Capital Improvements
-
-
54,380
53,292
832,815
Debt Payments
Bond Debt-Principal Pmts
6,110,000
9,410,000
4,920,000
6,720,000
6,915,000
Lease Purchase-Principal
525,000
515,010
445,620
436,708
427,795
Bond Debt-Interest
1,277,340
1,409,930
1,593,024
1,819,024
2,055,786
Lease Purchase-Interest
66,610
79,250
91,093
102,917
114,499
Bond Debt-Fees
7,000
7,000
2,460
2,478
2,825
Total Non-Instruction
10,347,020
13,432,640
8,915,379
10,846,070
12,094,331
TOTAL EXPENDITURES
76,416,879
75,392,122
69,819,226
67,197,901
65,700,777
Strategic
Capital Improvement Investments
Plan
Alignment
Captain Elementary
Chair lift replacements
98,800
Goal 1
Technology TIP
83,000
Goal 2
Roofing- Replace section of roof at Mechanical Penthouse
60,000
Goal 1
Replacement TVs; doc cameras and air tames
10,000
Goal 2
Fencing - Playground areas
7,500
Goal 1
Tables, stools and musical instruments
5,100
Goal 2
Furniture replacement
3,500
Glenridge Elementary
Technology TIP
83,000
Goal 2
Gym Wall Pads
20,000
Goal 1
Ed/Tech Equipment
10,000
Goal 2
Rebuild street entrance planter boxes
10,000
Instructional equipment replacement
5,950
Goal 2
Furniture replacement
3,500
GLE PLAYGROUND 23/24 rollover of $600,000
-
Goal 3
Meramec Elementary
Classroom renovations
295,000
Goal 2
Roofing Repairs - Cafeteria, slate areas, flashings, gym rolled roof
85,000
Goal 1
Technology TIP
83,000
Goal 2
Plumbing repairs
60,000
Goal 1
Ed/Tech Equipment
33,400
Goal 2
Roof work re HVAC upgrades, plus 23/24 rollover of $49,000
30,000
Goal 1
Instructional equipment replacement
6,750
Goal 2
Furniture replacement
5,000
Gym floor replacement 23/24 rollover of $110,000
-
Goal 1
Wydown Middle
Technology TIP
135,000
Goal 2
Silbonit siding-replace damaged panels on roof screens
45,000
Goal 1
5 Cleartouch boards
21,750
Goal 2
Replace walk off carpet in main entry vestibule
20,000
Goal 1
Furniture replacement
3,500
Room dividers for Fit and Flex Zone in the WMS Atrium
3,300
Goal 3
Electronic baby
1,400
Goal 2
Clayton High
Roofing repairs - Little Theater, Lobby, Music Wing, Metal Roof
245,000
Goal 1
Technology TIP
156,000
Goal 2
CHS bleacher replacements plus 23/24 rollover of $200,000
125,000
Goal 1
Replacement cycle instruments & drumline
53,110
Goal 2
Two classroom desk sets, standing desks for English Dept
45,000
Additional choir risers, 2 acoustic shells, bass stools
25,000
7 cleartouch TVs & Stands for the Math rooms
24,500
Goal 2
Cabinets, shelving, airbrush, compressor, kiln equipment
20,000
Goal 2
School District of Clayton
For Year Ending June 30, 2025
Proposed Capital Improvement Expenditures
Strategic
Capital Improvement Investments
Plan
Alignment
School District of Clayton
For Year Ending June 30, 2025
Proposed Capital Improvement Expenditures
Gutters and downspouts repairs - Little Theater, Library, Math wing
20,000
Goal 1
Baseball pitching equipment
12,000
Goal 3
Theater equipment replacement
7,500
Goal 2
Carpet replacement
5,000
Furniture replacement
5,000
Camera replacements
5,000
Goal 2
Limestone Facing - inspect, clean, seal, repair as needed.
5,000
Goal 1
Concrete sidewalk repairs
5,000
Goal 1
Furniture replacement
3,500
Replacement of calculators
3,000
Goal 2
Replacement of pots and pans for culinary courses
2,000
Goal 2
New whiteboard in 106, replacment DVD's
1,500
Goal 2
CHS gym floor refinish, 23/24 rollover of $60,000
-
Goal 1
CHS cafeteria floor replacement, 23/24 rollover of $36,000
-
Goal 1
Family Center
Fire Alarm panel upgrade
20,000
Goal 1
Intercom system replacement
25,000
Goal 1
HVAC - ceiling mounted unit ventilator replacements
20,000
Goal 1
HVAC - condensing unit replacements
20,000
Goal 1
Rebuild Tie wall around A/C units
5,000
Goal 1
Furniture replacement
2,000
Maintenance
Maintenance vehicle replacement
50,000
Concrete Apron at bay door
15,000
Technology TIP
5,000
Administraton
Technology TIP
130,000
Goal 2
Contingency funds for building repairs
30,000
Cafeteria POS equipment replacement
11,000
Admin building equipment
10,000
For emergency use and unanticipated needs
10,000
Cafeteria equipment
7,500
Goal 1
Additional exterior wireless access points
4,000
Goal 2
Print shop equipment
2,500
Furniture replacement
2,000
Communication equipment replacement
1,000
District wide
Long Range Facility Master Plan
264,000
Goals 1/2/3
District wide Contingency
150,000
Centegix Crisis Alert System
126,800
Goal 1
Security camera upgrades
75,000
Goal 1
Wayfinding Signage plus 23/24 rollover of $75,000
45,000
Goal 1
District wide furniture replacements
35,000
Strategic
Capital Improvement Investments
Plan
Alignment
School District of Clayton
For Year Ending June 30, 2025
Proposed Capital Improvement Expenditures
Misc site improvements
15,000
District wide security equipment replacements
10,000
Goal 1
Athletic Fields
Site improvements
50,000
Electrical branch circuit panel replacements
10,000
Goal 1
Electrical - main switch gear panel maintenance
10,000
Goal 1
Plunbing repairs-drains in Field House locker room
10,000
Goal 1
Building renovations
5,000
HVAC upgrades, 23/24 rollover of $185,000
-
Goal 1
Other
COC site improvements
5,000
Total Capital Improvement Investments
3,177,360
Assessed Valuation, Tax Rate & Collection Rates
Accurately forecasting these factors is important for determining property tax collections, the primary
source of District revenue. Reassessment is scheduled for odd-numbered years, and will not take place
during calendar 2024. Tax rates will be determined during September of the fiscal year. Tax rate setting
is impacted by changes in assessed valuations as determined by the St. Louis County Assessor’s Office,
as well as changes in the Consumer Price Index (CPI) as determined by the Missouri State Auditor’s
Office.
Preliminary 2024 AV data indicates property tax revenue for 2024-2025 will not increase or decrease
significantly; nevertheless, there is concern in regards to assessment data and the increased level of
taxpayer challenges to assessed valuations.
For example, in tax year 2023 preliminary commercial real estate valuations released in March 2023
showed an increase in valuations of 35.7% (which seems unrealistic at face value) over 2022 valuations.
When revised commercial real estate valuations were released in September 2023, the increase had
declined to a more realistic 6.33% over 2022 valuations. Wild swings in valuations lessen confidence in
the assessment process.
Meanwhile, commercial property taxpayers have appealed assessed valuations at unprecedented rates.
For tax year 2023, the assessed valuation of protested commercial parcels has reached 64.73% of total
commercial AV. As these challenges to commercial valuations are resolved over the next couple years, it
is likely the school district will be required to return tax collections. Ultimately, the increasing magnitude
of these factors create uncertainty for projecting property tax revenue.
Current property tax collections during 2023-2024 (calendar year 2023 taxes) have experienced a
greater level of protested payments than observed in previous years. As these cases are resolved in the
coming months/years, some repayments of tax collections are probable.
Delinquent property tax collections during 2023-2024 have been negative, meaning the district has had
to return tax collections from prior years. During 2023-2024, returned collections for tax year 2022
totaling approximately $1.49M, along with returned collections for tax year 2021 totaling approximately
$1.35M, for a combined refund of $2.84M.
As a result, net tax collections (current and delinquent) for 2023-2024 have only achieved a collection
rate less than 96%, as compared to more normal 99% collection rates. As a cautionary measure, the
2024-2025 net property tax collection rate is estimated at a restrained 97.24%.
Historical and projected AV data, tax rates and tax collection information are presented in greater detail
on the following page.
Fiscal
Year
Residential
Commercial
Personal
Total
2020/21
698,200,780
520,632,810
99,990,120
1,318,823,710
2021/22
742,804,390
517,601,920
105,164,680
1,365,570,990
2022/23
750,248,380
517,869,390
124,044,130
1,392,161,900
2023/24
811,113,020
584,084,110
123,071,700
1,518,268,830
2024/25
811,701,110
579,789,600
123,796,410
1,515,287,120
Fiscal
Year
Residential
Commercial
Personal
Blended
2020/21
4.1527
4.7354
4.5567
4.4134
2021/22
4.0373
4.7658
4.5567
4.3534
2022/23
4.0584
4.7643
4.5567
4.3654
2023/24
3.8516
4.6025
4.4447
4.1885
2024/25
3.8516
4.6025
4.4447
4.1885
Fiscal
Year
Residential
Commercial
Personal
Total
2020/21
28,269,329
24,037,695
4,442,344
56,749,368
2021/22
29,239,511
24,051,175
4,672,238
57,962,924
2022/23
29,686,878
24,056,030
5,511,011
59,253,919
2023/24
30,459,808
26,210,409
5,333,414
62,003,631
2024/25
31,091,531
26,538,050
5,472,116
63,101,697
Fiscal
Year
Current
Delinquent
Total
Collection Rate
2020/21
56,469,791
(260,313)
56,209,478
99.05%
2021/22
59,245,361
(1,314,248)
57,931,114
99.95%
2022/23
58,641,604
209,276
58,850,880
99.32%
2023/24
61,564,000
(2,312,918)
59,251,082
95.56%
2024/25
62,343,100
(985,500)
61,357,600
97.24%
School District of Clayton
Tax Base, Tax Rates & Tax Revenue
Assessed Valuation (Tax Base)
Tax Rates
Estimated Tax Yield (Revenue)
Property Tax Collections
NOTE: Collection data for 2023/24 and 2024/25 represent budget projections.
NOTE: Assessed Valuation data for 2024/25 has not been published.
NOTE: Tax Rates are preliminary and subject to change.
NOTE: 2024/25 Est. revenue is subject to change w/ change in AV & rates
Trends
As a general rule, expenditures typically trend with inflation. Revenue typically demonstrates a growth
rate less than the rate of inflation, which eventually requires a boost in tax revenue to keep pace with
expenditures. Fund balances typically rise in the years after a tax rate increase, but later flatten and
eventually decline as expenditure growth exceeds revenue growth. This is the financial plight of school
districts in Missouri.
The following graph demonstrates these trends. Data for years 2015 through 2023 is actual, while data
for years 2024 through 2027 is estimated. Fund balance is in a strong position. Expenditures will be
managed with the intent to improve upon initial estimates.
Account Code Structure & Definition of Budget Terms
The District uses an account code structure that complies with the Missouri Account Manual. The
account code structure has the following components:
Fund
Function
Object
Location
Source
Project
Misc-1
Misc-2
XXX
XXXX
XXXX
XXXX
X
XXXXX
XXX
XX
A brief explanation of each segment of the account code structure is:
The District maintains four Funds: General, Teachers, Debt Service and Capital Improvement.
Function refers to the action or purpose of the expenditure, such as elementary instruction, or
social work, or facility maintenance. See “Expenditures by Function” below for descriptions.
Object describes the type of expenditure, such as salaries, employee benefits, services, or
supplies. See “Expenditures by Object” below for expanded descriptions.
Location can refer to either a building or a department
Source of Funds is used to identify an expenditures paid from a specific revenue source.
Misc-1 and Misc-2 are used to add further coding for additional tracking purposes.
Financial Reporting
Every Missouri school district is required to file a yearly financial summary report with DESE by August
15 of each year entitled the Annual Secretary of the Board Report (ASBR). The District submits this
report for all governmental funds on the cash basis of accounting, which is a comprehensive basis of
accounting other than generally accepted accounting principles (GAAP). The cash basis is used to
enable the District to more accurately compare itself to other districts since the majority of the districts
within the state of Missouri report on the cash basis of accounting.
In accordance with RSMo 165.121 and Board Policy DIE, every district within the state of Missouri is
required to file audited financial statements with DESE by December 31 of each year. The auditor’s
management letter and a copy of the Board minutes indicating approval of the audit report must also be
submitted to DESE. The District’s audited financial statements are prepared and audited in accordance
with GAAP.