2023 2024 School District of Clayton Budget.pdf
School District of Clayton
St. Louis County, Missouri 63105
WWW.CLAYTONSCHOOLS.NET
2023-2024 Budget
Table of Contents
Introduction
Budget 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
Strategic Plan Alignment Information
Capital Improvement planned expenditures
Tax Base, Tax Rates & Tax Collections Information
Enrollment Information
SCHOOL DISTRICT OF CLAYTON
2023-2024 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. Amy Rubin
Board President
Ms. Stacy Siwak
Board Vice-President
Mr. Gary Pierson
Board Secretary
Ms. Kim Hurst
Board Treasurer
Mr. Jason Wilson
Director
Ms. Chris Win
Director
Mr. Jason Growe
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
Tony Arnold, 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 2023-2024 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 2023/24 budget is presented in summary form and in detail form to enable
insight and transparency into District finances. District administration is confident the 2023-2024 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
2023-2024 Budget Summary
The following sections are intended to provide an overview of the 2023-2024 budget. Detailed budget
information is provided later in this document.
Budget Highlights
1. The 2023-2024 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 2023-2024, 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 anticipated to grow approximately 5% due to reassessment and
allowable CPI growth, along with growth in assessed valuations due to new construction.
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 $9,410,000 to end the year at
$34,752,000. 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 $515,000 to end the year at $2,760,000.
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 2023-2024 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 2023-2024 budget includes investments for curriculum
and technology purchases to support the educational growth of our learners.
Goal #3 - …in head and heart.
The 2023-2024 budget includes funding for social and
emotional staff and supports to enable the well-being of our learners.
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 & Average Daily Attendance
Accurately forecasting these factors is important for determining staffing levels, supply purchases and
facility needs. District enrollment and related average daily attendance peaked in 2018 and have 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 at a 30-year low and projected to slowly decline
further. This projected decline has minimal effect upon District revenue projections. Historical and
projected enrollment data is provided later in this document.
Assessed Valuation, Tax Rate & Collection Rates
Accurately forecasting these factors is important for determining property tax collections, the primary
source of District revenue. Reassessment scheduled for calendar 2023 will impact tax rates to 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 2023 AV data
indicates property tax revenue for 2023-2024 will increase approximately 5%. Historical and projected
AV data and tax rates are presented in greater detail later in this document.
Revenue
The revenue budget for 2023-2024 is forecast at $78.25M, an increase of $6.15M over prior year 2022-
2023 revenue projections. Significant revenue components of the 2023-2024 budget are:
Property tax growth due to reassessment & allowable CPI capture
Property tax growth due to new construction
Expenditures
The expenditure budget for 2023-2024 is set at $75.39M, an increase of $1.17M over prior year 2022-
2023 spending estimates. Significant expenditure components of the 2023-2024 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.
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.
Object describes the type of expenditure, such as salaries, employee benefits, services, or
supplies.
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.
Budget Number Data
The next several pages provide several views of budget numbers
1. View #1 is a snapshot of the 2023-2024 budget by Fund. Revenue and expenditures are
presented in summary form by Object.
2. View #2 is a snapshot of the 2023-2024 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 2023-2024 revenue projections by source by Fund.
5. View #5 compares 2023-2024 total revenue projections to 2022-2023 prior year revenue
projections and actual revenue collections for 2021-2022, 2020-2021 and 2019-2020. 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 2023-2024.
7. View #7 compares 2023-2024 planned expenditures to the 2022-2023 prior year expenditure
plan, as well as actual expenditures for 2021-2022, 2020-2021 and 2019-2020. 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 2023-2024 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 2023-2024 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
22,529,500
27,151,000
9,189,000
4,348,000
63,217,500
Local - Other
6,834,000
3,414,500
200,000
640,500
11,089,000
Local Revenue
29,363,500
30,565,500
9,389,000
4,988,500
74,306,500
County Revenue
125,000
256,000
180,000
85,000
646,000
State Revenue
305,740
2,007,980
-
-
2,313,720
Federal Revenue
633,020
147,670
176,330
-
957,020
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
30,427,260
32,977,150
9,745,330
5,098,500
78,248,240
EXPENDITURES
Salaries/Wages
9,300,890
29,473,560
-
-
38,774,450
Employee Benefits
3,432,460
8,495,030
-
-
11,927,490
Purchased Services
6,456,820
-
-
-
6,456,820
Supplies
4,826,562
-
-
-
4,826,562
Capital Outlay
-
-
-
1,985,610
1,985,610
Debt Service
-
-
10,826,930
594,260
11,421,190
TOTAL EXPENDITURES
24,016,732
37,968,590
10,826,930
2,579,870
75,392,122
Fund Transfers
-
-
-
-
-
Change In Fund Balance
6,410,528
(4,991,440)
(1,081,600)
2,518,630
2,856,118
Beg Fund Bal-June 30, 2023
17,400,000
20,600,000
7,200,000
1,400,000
46,600,000
End Fund Bal-June 30, 2024
23,810,528
15,608,560
6,118,400
3,918,630
49,456,118
School District of Clayton
For Year Ending June 30, 2024
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
22,529,500
27,151,000
9,189,000
4,348,000
63,217,500
Local - Other
6,834,000
3,414,500
200,000
640,500
11,089,000
Local Revenue
29,363,500
30,565,500
9,389,000
4,988,500
74,306,500
County Revenue
125,000
256,000
180,000
85,000
646,000
State Revenue
305,740
2,007,980
-
-
2,313,720
Federal Revenue
633,020
147,670
176,330
-
957,020
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
30,427,260
32,977,150
9,745,330
5,098,500
78,248,240
EXPENDITURES
Total Instructional Expenditu
3,133,812
31,363,630
-
803,110
35,300,552
Total Support Services Expen
18,928,350
6,570,580
-
1,160,000
26,658,930
Total Non-Instruction/Suppo
1,954,570
34,380
-
22,500
2,011,450
Debt Service-Principal
-
-
9,410,000
515,010
9,925,010
Debt Service-Interest
-
-
1,416,930
79,250
1,496,180
TOTAL EXPENDITURES
24,016,732
37,968,590
10,826,930
2,579,870
75,392,122
Fund Transfers
-
-
-
-
Change In Fund Balance
6,410,528
(4,991,440)
(1,081,600)
2,518,630
2,856,118
Beg Fund Bal-June 30, 2023
17,400,000
20,600,000
7,200,000
1,400,000
46,600,000
End Fund Bal-June 30, 2024
23,810,528
15,608,560
6,118,400
3,918,630
49,456,118
School District of Clayton
For Year Ending June 30, 2024
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
22,529,500
27,151,000
9,189,000
4,348,000
63,217,500
Local - Other
6,834,000
3,414,500
200,000
640,500
11,089,000
Local Revenue
29,363,500
30,565,500
9,389,000
4,988,500
74,306,500
County Revenue
125,000
256,000
180,000
85,000
646,000
State Revenue
305,740
2,007,980
-
-
2,313,720
Federal Revenue
633,020
147,670
176,330
-
957,020
Other Revenue
-
-
-
25,000
25,000
TOTAL REVENUE
30,427,260
32,977,150
9,745,330
5,098,500
78,248,240
EXPENDITURES
Elementary Schools
296,410
11,374,360
-
303,600
11,974,370
Middle School
200,300
7,474,880
-
146,200
7,821,380
High School
927,047
10,027,140
-
343,000
11,297,187
Summer School
68,950
184,640
-
-
253,590
Alternative Programs
-
-
-
-
-
Virtual Instruction
-
-
-
-
-
Gifted Instruction
10,770
652,480
-
-
663,250
Supplemental Instr
3,000
83,920
-
-
86,920
Bilingual
-
-
-
-
-
Early Childhood SPED
57,130
351,630
-
-
408,760
Business Ed
2,900
-
-
-
2,900
FACS Ed
14,500
-
-
3,310
17,810
Marketing/Coop Ed
8,960
-
-
-
8,960
PLTW
27,920
-
-
-
27,920
Student Activities
1,043,255
494,570
-
-
1,537,825
Athletics
409,970
720,010
-
7,000
1,136,980
Other Student Activities
-
-
-
-
-
Tuition - Other Districts
26,500
-
-
-
26,500
Tuition - Agencies
200
-
-
-
200
Contracted Ed
36,000
-
-
-
36,000
Total Instruction
3,133,812
31,363,630
-
803,110
35,300,552
School District of Clayton
For Year Ending June 30, 2024
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, 2024
Proposed Budget
Operating Funds
Descriptions
View #3
Support Services
Social Work Services
484,860
-
-
-
484,860
Counseling Services
361,410
1,434,380
-
2,000
1,797,790
Appraisal Services
110,400
97,450
-
-
207,850
Record Maintenance
59,650
-
-
-
59,650
Nursing Services
582,130
-
-
-
582,130
Other Health Services
-
-
-
-
-
Psychological Testing
-
-
-
-
-
Speech Pathology/Audiology
-
141,350
-
-
141,350
Occupational Therapy
20,000
-
-
-
20,000
Physical Therapy
8,100
-
-
-
8,100
Other Support Services
192,930
-
-
-
192,930
Improvement of Instruction
13,150
-
-
-
13,150
Curriculum Development
129,795
1,139,960
-
-
1,269,755
Instructional Staff Training
410,970
269,050
-
-
680,020
Professional Development
-
-
-
-
-
Educational Media Services
27,240
-
-
-
27,240
School Library Services
519,545
594,890
-
-
1,114,435
Other Educational Media
14,300
-
-
-
14,300
Board of Education
285,730
-
-
-
285,730
Executive Administration
342,650
756,300
-
-
1,098,950
Staff Relations
513,620
227,360
-
-
740,980
Other Admin Services
57,960
188,400
-
-
246,360
Admin Technology
1,049,760
198,230
-
140,000
1,387,990
Building Administration
1,206,550
1,710,340
-
5,000
2,921,890
Building Admin Support
35,770
-
-
-
35,770
Financial Services
904,040
(188,000)
-
30,000
746,040
Facilities Operation/Maint
44,000
-
-
-
44,000
Facilities Care/Upkeep
8,556,210
-
-
170,000
8,726,210
Grounds Care/Upkeep
99,250
-
-
670,000
769,250
Equipment Care/Upkeep
5,600
-
-
68,000
73,600
Vehicle Maintenance
42,650
-
-
50,000
92,650
Security Services
493,610
-
-
10,000
503,610
Facilities - Other
6,000
-
-
-
6,000
Student Transportation
407,490
-
-
-
407,490
ECSE Transportation
2,700
-
-
-
2,700
Food Services
1,230,620
-
-
12,500
1,243,120
Printing Services
57,290
-
-
2,500
59,790
Evaluation Services
-
870
-
-
870
Other Plan/Eval Services
15,600
-
-
-
15,600
Information Services
412,270
-
-
-
412,270
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, 2024
Proposed Budget
Operating Funds
Descriptions
View #3
Non-Instruct. Staff Training
5,500
-
-
-
5,500
Other Staff Services
69,000
-
-
-
69,000
Other Support Services
150,000
-
-
-
150,000
Total Support Services
18,928,350
6,570,580
-
1,160,000
26,658,930
Non-Instruction Expenditures
Civic Services
-
-
-
-
-
Early Childhood Program
153,370
-
-
-
153,370
Early Childhood Instruction
930,120
-
-
15,000
945,120
Welfare Activities Services
4,010
-
-
-
4,010
Non-Public Student Services
980
-
-
-
980
Afterschool Program
697,450
-
-
-
697,450
Other Community Services
158,890
3,480
-
7,500
169,870
Parental Involvement
4,540
-
-
-
4,540
Service-Learning
5,210
30,900
-
-
36,110
Facilities Acquisition/Constr
-
-
-
-
-
Building Construction
-
-
-
-
-
Bond Debt-Principal Pmts
-
-
9,410,000
-
9,410,000
Lease Purchase-Principal
-
-
-
515,010
515,010
Bond Debt-Interest
-
-
1,409,930
-
1,409,930
Lease Purchase-Interest
-
-
-
79,250
79,250
Bond Debt-Fees
-
-
7,000
-
7,000
Total Non-Instruction/Support
1,954,570
34,380
10,826,930
616,760
13,432,640
TOTAL EXPENDITURES
24,016,732
37,968,590
10,826,930
2,579,870
75,392,122
Fund Transfers
-
-
-
-
-
Change In Fund Balance
6,410,528
(4,991,440)
(1,081,600)
2,518,630
2,856,118
Beg Fund Bal-June 30, 2023
17,400,000
20,600,000
7,200,000
1,400,000
46,600,000
End Fund Bal-June 30, 2024
23,810,528
15,608,560
6,118,400
3,918,630
49,456,118
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
1,816,160
2,200,000
775,000
349,200
5,140,360
Real Estate Tax - Current
20,885,840
25,300,000
8,500,000
4,015,800
58,701,640
Real Estate Taxes - Delq
(200,000)
(400,000)
(100,000)
(25,000)
(725,000)
Pers Prop Taxes - Delq
27,500
51,000
14,000
8,000
100,500
Sales Tax Prop C
1,600,000
950,000
2,550,000
Fin Institution Taxes
171,000
317,000
49,000
537,000
M & M Surtax - Delinq
(19,000)
(35,500)
(5,500)
(60,000)
M & M Surtax - Current
407,000
755,000
117,000
1,279,000
Non-Resident Tuition
406,000
406,000
Investment Gain
600,000
600,000
200,000
80,000
1,480,000
Cafeteria Receipts
525,000
525,000
Cafeteria Adult Meal Sales
10,000
10,000
Cafeteria Commissions
500
500
Cafeteria Non Program
10,000
10,000
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
12,000
12,000
Driver Ed - Revenue
19,500
32,000
51,500
ECE/Kidzone - Revenue
45,000
45,000
RMC/Kidzone - Revenue
175,000
175,000
GLE/Kidzone - Revenue
185,000
185,000
MER/Kidzone - Revenue
200,000
200,000
FC/ECE - 5 Am Day
20,000
20,000
FC/ECE - 2 Morning
40,000
40,000
FC/ECE - 3 Morning
75,000
75,000
FC/ECE - 4 Morning
135,000
135,000
FC/ECE - Full Day
475,000
475,000
COC - Reimbursements
875,000
875,000
Gay Field/Rental
500
500
WMS/Theater Rental
6,000
6,000
Adzick Field/Rental
27,000
27,000
School District of Clayton
For Year Ending June 30, 2024
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, 2024
Proposed Revenue Budget
Operating Funds
Descriptions
View #4
LOCAL REVENUE-continued
CHS/Theater Rental
35,000
15,000
50,000
Facility Rental
50,000
50,000
Gifts
45,000
10,000
55,000
Miscellaneous Revenue
17,500
17,500
Visa Rebates
22,000
22,000
VT Tuition
390,000
375,000
765,000
TOTAL LOCAL REVENUE
29,363,500
30,565,500
9,389,000
4,988,500
74,306,500
COUNTY REVENUE
Fines
21,000
21,000
State RR & Util Tax
125,000
235,000
180,000
85,000
625,000
TOTAL COUNTY REVENUE
125,000
256,000
180,000
85,000
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
2,810
2,810
State Food Services
7,000
7,000
TOTAL STATE REVENUE
305,740
2,007,980
-
-
2,313,720
-
FEDERAL REVENUE
IRSG Revenue
43,910
43,910
Teacher Retention ESSER III
66,740
66,740
ARP - ESSER III
52,740
52,740
Perkins
3,960
3,960
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
13,500
13,500
Title I - RMC
20,870
20,870
Title I - GLE
23,850
23,850
Title I - MER
39,210
39,210
Title IV
16,000
16,000
Title III
8,940
8,940
Title IIA
57,120
57,120
ARP-HCY II
6,950
6,950
Afghan Refugee Grant
3,370
3,370
Other Fed - All In Grant
186,530
186,530
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, 2024
Proposed Revenue Budget
Operating Funds
Descriptions
View #4
FEDERAL REVENUE-continued
US Treasury Int Subsidy
176,330
176,330
TOTAL FEDERAL REVENUE
633,020
147,670
176,330
-
957,020
MISCELLANEOUS REVENUE
Sale of Surplus Property
25,000
25,000
TOTAL MISC REVENUE
-
-
-
25,000
25,000
REVENUE TOTALS
30,427,260
32,977,150
9,745,330
5,098,500
78,248,240
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
Original
LOCAL REVENUE
Pers Prop Tax - Current
5,140,360
4,600,000
4,559,428
4,393,282
4,303,914
Real Estate Tax - Current
58,701,640
53,693,710
54,673,278
52,076,509
53,578,150
Real Estate Taxes - Delq
(725,000)
(834,700)
(1,441,271)
(400,930)
540,751
Pers Prop Taxes - Delq
100,500
100,000
127,023
140,618
94,603
Sales Tax Prop C
2,550,000
2,513,500
2,777,271
2,390,098
2,308,475
Fin Institution Taxes
537,000
536,520
1,243,853
518,657
1,464,577
M & M Surtax - Delinq
(60,000)
(60,000)
109,077
(34,586)
84,402
M & M Surtax - Current
1,279,000
1,278,170
1,080,408
1,239,129
1,182,701
Non-Resident Tuition
406,000
633,800
314,301
413,061
396,730
Investment Gain
1,480,000
150,000
122,653
143,303
628,820
Cafeteria Receipts
525,000
430,000
-
-
318,305
Cafeteria Adult Meal Sales
10,000
40,000
11,156
367
26,878
Cafeteria Commissions
500
-
-
-
-
Cafeteria Non Program
10,000
330,000
14,254
21,679
322,404
Cafeteria Catering
50,000
40,000
46,589
1,671
-
Ath - Gate Receipts
10,000
10,000
10,338
210
9,029
Student Activities Budget
1,000,000
1,000,000
547,489
271,821
653,930
FC - Open Times
10,000
10,000
2,744
3,133
12,122
ESA/Kidzone - Revenue
12,000
12,000
8,573
10,080
1,136
Driver Ed - Revenue
51,500
36,500
59,725
15,400
24,725
ECE/Kidzone - Revenue
45,000
41,750
33,358
15,319
33,302
RMC/Kidzone - Revenue
175,000
215,000
135,729
43,811
128,756
GLE/Kidzone - Revenue
185,000
205,000
150,603
59,891
-
MER/Kidzone - Revenue
200,000
220,000
168,854
64,553
142,812
FC/ECE - 5 Am Day
20,000
-
73,843
61,142
119,997
FC/ECE - 2 Morning
40,000
-
38,737
27,784
33,102
FC/ECE - 3 Morning
75,000
-
76,255
47,471
63,545
FC/ECE - 4 Morning
135,000
-
119,740
87,554
98,660
FC/ECE - Full Day
475,000
775,000
379,013
214,253
211,479
COC - Reimbursements
875,000
951,820
831,614
759,071
852,174
Gay Field/Rental
500
1,500
1,538
750
150
WMS/Theater Rental
6,000
4,000
8,440
-
885
Adzick Field/Rental
27,000
25,000
21,927
1,250
5,167
School District of Clayton
For Year Ending June 30, 2024
Revenue Budget with Prior Year Comparisons
Descriptions
View #5
Budget View #5 – by Fund by Object
Revenue is categorized by source with prior year comparisons.
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
Original
School District of Clayton
For Year Ending June 30, 2024
Revenue Budget with Prior Year Comparisons
Descriptions
View #5
LOCAL REVENUE-continued
CHS/Theater Rental
50,000
25,000
48,355
5,152
-
Facility Rental
50,000
50,000
41,506
500
26,535
Gifts
55,000
50,000
133,520
50,088
1,162,791
Miscellaneous Revenue
17,500
46,780
44,175
173,221
920,227
Visa Rebates
22,000
25,000
23,976
22,856
30,795
VT Tuition
765,000
1,022,610
1,177,664
1,332,562
1,367,251
TOTAL LOCAL REVENUE
74,306,500
68,177,960
67,775,737
64,170,729
71,149,280
COUNTY REVENUE
Fines
21,000
22,300
9,692
19,637
39,204
State RR & Util Tax
625,000
573,520
624,066
594,179
571,794
TOTAL COUNTY REVENUE
646,000
595,820
633,758
613,816
610,999
STATE REVENUE
Basic Formula
728,000
652,060
641,926
219,756
397,912
ECSE State
584,910
572,650
501,920
477,944
515,715
Classroom Trust Fund
925,000
970,000
974,286
939,044
740,394
PAT Entitlement
66,000
54,000
64,776
63,654
55,900
CTE Base Grant
2,810
2,810
5,903
4,054
-
State Food Services
7,000
5,600
9,771
5,689
6,370
TOTAL STATE REVENUE
2,313,720
2,257,120
2,198,582
1,710,141
1,716,291
FEDERAL REVENUE
IRSG Revenue
43,910
-
-
-
-
Teacher Retention ESSER III
66,740
70,040
458,585
-
-
ARP - ESSER III
52,740
279,910
405,649
297,837
-
Perkins
3,960
3,960
2,400
2,706
1,875
ECSE/619 IDEA Funds
11,000
11,000
10,970
10,604
10,577
School Lunch Program
190,000
100,000
1,028,844
389,455
119,787
School Breakfast Program
36,000
20,000
104,280
115,179
21,245
Title I - District
13,500
13,510
75,609
121,947
162,591
Title I - RMC
20,870
27,810
-
-
-
Title I - GLE
23,850
22,440
-
-
-
Title I - MER
39,210
36,950
-
-
-
Title IV
16,000
20,000
7,468
8,441
13,089
Title III
8,940
3,000
13,435
4,745
1,252
Title IIA
57,120
57,120
22,278
23,899
10,000
ARP-HCY II
6,950
6,950
-
-
-
Afghan Refugee Grant
3,370
3,370
-
-
-
Other Fed - All In Grant
186,530
186,530
316,100
334,989
886,408
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
Original
School District of Clayton
For Year Ending June 30, 2024
Revenue Budget with Prior Year Comparisons
Descriptions
View #5
FEDERAL REVENUE-continued
US Treasury Int Subsidy
176,330
176,330
-
-
-
TOTAL FEDERAL REVENUE
957,020
1,038,920
2,445,617
1,309,803
1,226,824
MISCELLANEOUS REVENUE
Sale of Surplus Property
25,000
30,000
65,097
41,667
5,378
TOTAL MISC REVENUE
25,000
30,000
65,097
41,667
5,378
REVENUE TOTALS
78,248,240
72,099,820
73,118,790
67,846,156
74,708,772
2023/24
2023/24
2023/24
2023/24
2023/24
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
EXPENDITURES
Instruction
Captain Elementary
2,852,220
855,960
9,390
83,360
100,000
Glenridge Elementary
2,922,210
845,130
8,420
93,760
95,350
Meramec Elementary
3,013,080
885,760
11,320
90,160
108,250
Wydown Middle
5,755,100
1,719,780
40,890
159,410
146,200
Clayton High School
7,869,750
2,406,100
38,100
640,237
343,000
Summer School
198,980
35,230
11,410
7,970
-
Alternative Programs
-
-
-
-
-
Virtual Instruction
-
-
-
-
-
Gifted Instruction
508,500
143,980
-
10,770
-
Supplemental Instr
63,900
20,020
-
3,000
-
Bilingual
-
-
-
-
-
Early Childhood SPED
305,980
98,780
1,000
3,000
-
Business Ed
-
-
-
2,900
-
FACS Ed
-
-
500
14,000
3,310
Marketing/Coop Ed
-
-
5,960
3,000
-
PLTW
-
-
-
27,920
-
Student Activities
503,220
90,760
755,145
188,700
-
Athletics
653,680
146,740
186,760
142,800
7,000
Other Student Activities
-
-
-
-
-
Tuition - Other Districts
-
-
26,500
-
-
Tuition - Agencies
-
-
200
-
-
Contracted Ed
-
-
36,000
-
-
Total Instruction
24,646,620
7,248,240
1,131,595
1,470,987
803,110
Support Services
Social Work Services
370,520
107,470
5,360
1,510
-
Counseling Services
1,307,910
395,980
75,600
16,300
2,000
Appraisal Services
73,600
23,850
25,400
85,000
-
Record Maintenance
32,850
10,400
-
16,400
-
Nursing Services
438,800
122,830
3,500
17,000
-
Other Health Services
-
-
-
-
-
Psychological Testing
-
-
-
-
-
School District of Clayton
For Year Ending June 30, 2024
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).
2023/24
2023/24
2023/24
2023/24
2023/24
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
School District of Clayton
For Year Ending June 30, 2024
Proposed Expenditure Budget
Descriptions
Operating Funds
View #6
Speech Pathology/Audiology
112,430
28,920
-
-
-
Occupational Therapy
-
-
20,000
-
-
Physical Therapy
-
-
8,100
-
-
Other Support Services
75,350
26,080
80,920
10,580
-
Improvement of Instruction
-
-
-
13,150
-
Curriculum Development
917,670
222,290
110,375
19,420
-
Instructional Staff Training
236,770
32,280
350,260
60,710
-
Professional Development
-
-
-
-
-
Educational Media Services
-
-
26,990
250
-
School Library Services
679,810
291,570
1,130
141,925
-
Other Educational Media
-
-
-
14,300
-
Board of Education
27,380
7,720
238,950
11,680
-
Executive Administration
837,410
206,140
42,550
12,850
-
Staff Relations
431,270
123,770
85,480
100,460
-
Other Admin Services
164,930
41,930
37,600
1,900
-
Admin Technology
698,960
204,090
137,800
207,140
140,000
Building Administration
2,214,240
642,780
30,470
29,400
5,000
Building Admin Support
-
-
23,500
12,270
-
Financial Services
304,670
193,800
101,860
115,710
30,000
Facilities Operation/Maint
-
-
17,300
26,700
-
Facilities Care/Upkeep
3,388,330
1,405,980
1,691,350
2,070,550
170,000
Grounds Care/Upkeep
-
-
39,000
60,250
670,000
Equipment Care/Upkeep
-
-
5,600
-
68,000
Vehicle Maintenance
-
-
3,650
39,000
50,000
Security Services
49,110
7,130
418,300
19,070
10,000
Facilities - Other
-
-
6,000
-
-
Student Transportation
93,540
40,930
221,320
51,700
-
ECSE Transportation
-
-
2,700
-
-
Food Services
-
-
1,209,800
20,820
12,500
Printing Services
43,270
17,550
9,470
(13,000)
2,500
Evaluation Services
750
120
-
-
-
Other Plan/Eval Services
-
-
15,600
-
-
Information Services
233,110
61,100
64,860
53,200
-
Non-Instruct. Staff Training
-
-
5,000
500
-
Other Staff Services
-
61,000
8,000
-
-
Other Support Services
-
-
100,000
50,000
-
Total Support Services
12,732,680
4,275,710
5,223,795
3,266,745
1,160,000
2023/24
2023/24
2023/24
2023/24
2023/24
Salaries
Employee
Purchased
Supplies
Capital Impr.
& Wages
Benefits
Services
& Materials
& Debt Serv.
School District of Clayton
For Year Ending June 30, 2024
Proposed Expenditure Budget
Descriptions
Operating Funds
View #6
Non-Instruction Expenditures
Civic Services
-
-
-
-
-
Early Childhood Program
137,080
11,490
4,000
800
-
Early Childhood Instruction
633,520
248,600
30,000
18,000
15,000
Welfare Activities Services
3,010
1,000
-
Non-Public Student Services
-
980
-
Afterschool Program
487,450
117,720
48,500
43,780
-
Other Community Services
107,850
22,070
12,050
20,400
7,500
Parental Involvement
3,670
870
-
Service-Learning
29,250
3,660
200
3,000
-
Facilities Acquisition/Constr
-
Building Construction
-
Bond Debt-Principal Pmts
9,410,000
Lease Purchase-Principal
515,010
Bond Debt-Interest
1,409,930
Lease Purchase-Interest
79,250
Bond Debt-Fees
7,000
Total Non-Instruction
1,395,150
403,540
101,430
88,830
11,443,690
TOTAL EXPENDITURES
38,774,450
11,927,490
6,456,820
4,826,562
13,406,800
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
INSTRUCTIONAL EXPENDITURES
Captain Elementary
Salaries & Wages
2,852,220
2,649,300
2,571,438
2,171,263
2,506,455
Employee Benefits
855,960
818,510
759,624
631,960
701333
Purchased Services
9,390
9,080
6,129
1,649
7465
Supplies & Materials
83,360
71,320
85,179
109,921
83562
Capital Improvements
100,000
142,219
96,548
87,125
57083
Glenridge Elementary
Salaries & Wages
2,922,210
2,820,770
2,830,128
2,279,950
2,748,069
Employee Benefits
845,130
835,420
842,542
667,215
792,979
Purchased Services
8,420
8,640
5,419
3,185
6,104
Supplies & Materials
93,760
76,510
80,831
116,780
102,000
Capital Improvements
95,350
146,570
173,263
81,554
39,128
Meramec Elementary
Salaries & Wages
3,013,080
2,812,410
2,717,319
2,512,914
2,593,482
Employee Benefits
885,760
851,610
788,398
717,161
707,166
Purchased Services
11,320
10,730
5,811
2,074
6,150
Supplies & Materials
90,160
74,900
90,158
108,663
94,494
Capital Improvements
108,250
150,960
101,418
76,698
39,837
Wydown Middle
Salaries & Wages
5,755,100
5,356,290
5,022,019
5,075,375
4,911,022
Employee Benefits
1,719,780
1,683,740
1,541,930
1,529,693
1,445,853
Purchased Services
40,890
40,760
28,033
19,971
20,609
Supplies & Materials
159,410
144,230
133,656
132,339
129,224
Capital Improvements
146,200
253,130
113,952
214,727
121,761
Clayton High School
Salaries & Wages
7,869,750
7,501,420
6,715,507
6,754,276
6,444,219
Employee Benefits
2,406,100
2,323,450
2,059,013
2,017,065
1,906,423
Purchased Services
38,100
36,130
18,641
13,357
20,964
Supplies & Materials
640,237
406,820
177,112
248,126
215,908
Capital Improvements
343,000
312,450
382,614
406,265
208,479
Summer School
Salaries & Wages
198,980
280,100
196,966
130,705
194,797
Employee Benefits
35,230
46,980
34,048
23,288
32,665
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
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.
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Purchased Services
11,410
16,690
9,055
1,856
8,573
Supplies & Materials
7,970
5,550
2,162
18
542
Alternative Programs
Salaries & Wages
-
-
-
-
-
Employee Benefits
-
-
-
-
-
Purchased Services
-
-
117,042
100,637
110,854
Supplies & Materials
-
-
-
-
-
Virtual Instruction
Salaries & Wages
-
5,500
2,070
951,463
16,640
Employee Benefits
-
940
334
283,603
2,721
Purchased Services
-
-
-
-
-
Supplies & Materials
-
-
-
-
-
Gifted Instruction
Salaries & Wages
508,500
506,830
487,363
412,350
401,188
Employee Benefits
143,980
155,550
145,576
122,211
117,714
Purchased Services
-
-
-
-
-
Supplies & Materials
10,770
10,160
8,042
8,055
6,725
Supplemental Instruction
Salaries & Wages
63,900
69,850
39,563
68,263
84,658
Employee Benefits
20,020
20,350
11,212
22,240
27,148
Purchased Services
-
-
-
-
-
Supplies & Materials
3,000
13,240
3,993
1,727
1,266
Bilingual
Salaries & Wages
-
1,500
-
-
-
Employee Benefits
-
250
-
-
-
Purchased Services
-
-
-
-
-
Supplies & Materials
-
-
4,173
4,349
548
Capital Improvements
-
-
6,145
-
-
Early Childhood SPED
Salaries & Wages
305,980
296,000
206,464
195,895
228,274
Employee Benefits
98,780
97,160
70,830
67,043
75,042
Purchased Services
1,000
1,100
287
211
465
Supplies & Materials
3,000
3,000
525
1,269
873
Business Ed
Salaries & Wages
-
-
81,396
77,818
68,476
Employee Benefits
-
-
13,500
17,684
23,163
Purchased Services
-
650
-
-
-
Supplies & Materials
2,900
-
83
2,643
754
FACS Ed
Salaries & Wages
-
-
144,892
125,334
122,396
Employee Benefits
-
-
49,719
46,118
44,065
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Purchased Services
500
800
-
860
-
Supplies & Materials
14,000
14,320
14,927
8,761
9,476
Capital Improvements
3,310
1,310
-
2,369
949
Marketing/Coop Ed
Salaries & Wages
-
-
79,129
76,453
74,154
Employee Benefits
-
-
23,907
23,145
22,135
Purchased Services
5,960
46,460
4,062
4,500
-
Supplies & Materials
3,000
4,600
2,816
2,861
1,896
PLTW
Salaries & Wages
-
-
167,468
163,211
161,679
Employee Benefits
-
-
54,058
51,112
47,567
Purchased Services
-
-
2,400
2,400
2,706
Supplies & Materials
27,920
22,220
19,211
23,774
14,220
Capital Improvements
-
4,480
13,224
1,999
-
Student Activities
Salaries & Wages
503,220
466,410
404,770
296,525
416,570
Employee Benefits
90,760
85,290
95,117
65,803
94,299
Purchased Services
755,145
662,720
226,928
115,055
307,456
Supplies & Materials
188,700
195,640
96,130
44,569
151,921
Athletics
Salaries & Wages
653,680
609,150
537,012
533,791
530,447
Employee Benefits
146,740
138,730
99,522
110,565
101,235
Purchased Services
186,760
182,590
184,789
136,186
139,892
Supplies & Materials
142,800
113,600
119,950
110,286
124,028
Capital Improvements
7,000
7,820
12,404
89,970
11,280
Other Student Activities
Purchased Services
-
-
24,326
11,731
32,465
Supplies & Materials
-
-
7,623
11,289
18,224
Tuition - Other Districts
Purchased Services
26,500
41,210
66,657
25,641
29,430
Tuition - Agencies
Purchased Services
200
-
-
5,930
400
Contracted Education
Purchased Services
36,000
29,880
28,270
29,134
15,875
Total Instruction
35,300,552
33,695,999
31,266,823
30,592,002
29,787,620
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
SUPPORT SERVICES EXPENDITURES
Social Work Services
Salaries & Wages
370,520
273,530
267,205
263,572
251,198
Employee Benefits
107,470
77,790
75,372
72,524
69,375
Purchased Services
5,360
5,360
1,589
1,302
1,452
Supplies & Materials
1,510
1,510
1,514
1,161
764
Counseling Services
Salaries & Wages
1,307,910
1,261,000
1,301,505
1,279,678
1,245,797
Employee Benefits
395,980
375,600
376,450
373,567
358,297
Purchased Services
75,600
63,000
31,635
3,236
7,404
Supplies & Materials
16,300
32,480
15,446
14,198
14,978
Capital Improvements
2,000
-
-
-
-
Appraisal Services
Salaries & Wages
73,600
68,550
-
-
-
Employee Benefits
23,850
22,950
-
-
-
Purchased Services
25,400
24,950
11,408
20,062
17,057
Supplies & Materials
85,000
78,000
62,710
32,162
48,386
Record Maintenance
Salaries & Wages
32,850
30,400
29,797
28,929
28,223
Employee Benefits
10,400
10,040
9,622
9,257
8,778
Purchased Services
-
-
-
-
-
Supplies & Materials
16,400
33,900
16,815
16,815
16,815
Nursing Services
Salaries & Wages
438,800
407,770
394,443
373,946
309,738
Employee Benefits
122,830
117,980
109,540
104,277
84,611
Purchased Services
3,500
5,350
913
1,847
9,797
Supplies & Materials
17,000
15,990
12,054
14,439
13,148
Capital Improvements
-
-
7,980
13,606
-
Psychological Testing
Salaries & Wages
-
-
41,661
34,982
34,229
Employee Benefits
-
-
11,399
9,538
9,201
Speech Pathology/Audiology
Salaries & Wages
112,430
106,100
81,838
84,997
82,263
Employee Benefits
28,920
27,790
22,986
23,742
22,576
Occupational Therapy
Purchased Services
20,000
14,000
17,476
10,897
9,078
Physical Therapy
Purchased Services
8,100
7,000
7,140
683
5,048
Other Support Services
Salaries & Wages
75,350
75,350
112,466
102,742
29,097
Employee Benefits
26,080
26,080
36,813
35,314
8,959
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Purchased Services
80,920
79,970
48,211
41,452
18,199
Supplies & Materials
10,580
11,150
7,188
6,289
1,832
Improvement of Instruction
Supplies & Materials
13,150
12,480
11,830
11,422
11,079
Curriculum Development
Salaries & Wages
917,670
772,960
706,898
719,871
626,598
Employee Benefits
222,290
187,060
185,450
188,452
155,678
Purchased Services
110,375
79,090
33,941
26,991
43,865
Supplies & Materials
19,420
27,870
18,671
8,072
5,423
Instructional Staff Training
Salaries & Wages
236,770
204,880
218,759
193,598
83,868
Employee Benefits
32,280
26,800
33,924
31,506
10,179
Purchased Services
350,260
381,840
206,545
101,528
153,733
Supplies & Materials
60,710
62,800
23,213
26,088
19,071
Professional Development
Salaries & Wages
-
-
-
-
97,424
Employee Benefits
-
-
-
-
16,108
Purchased Services
-
-
1,939
2,603
10,900
Supplies & Materials
-
-
-
-
15,447
Educational Media Services
Salaries & Wages
-
-
9,400
9,400
9,250
Employee Benefits
-
-
1,590
1,585
1,551
Purchased Services
26,990
22,050
1,019
826
5,341
Supplies & Materials
250
-
-
218
-
School Library Services
Salaries & Wages
679,810
592,990
568,594
626,346
605,368
Employee Benefits
291,570
260,850
209,327
216,083
205,571
Purchased Services
1,130
1,130
729
219
632
Supplies & Materials
141,925
134,480
99,948
107,504
105,233
Capital Improvements
-
1,422
6,177
1,309
Other Educational Media
Supplies & Materials
14,300
10,310
9,493
9,487
8,993
Board of Education
Salaries & Wages
27,380
23,690
23,226
21,230
25,246
Employee Benefits
7,720
7,140
6,903
6,188
6,831
Purchased Services
238,950
243,800
187,072
151,312
181,836
Supplies & Materials
11,680
11,390
11,079
10,265
10,538
Capital Improvements
-
3,350
-
-
4,528
Executive Administration
Salaries & Wages
837,410
758,780
788,645
860,115
729,390
Employee Benefits
206,140
194,560
187,379
212,287
174,587
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Purchased Services
42,550
42,180
30,738
9,490
22,228
Supplies & Materials
12,850
14,350
9,348
5,334
6,611
Capital Improvements
-
1,500
1,519
-
-
Staff Relations
Salaries & Wages
431,270
405,730
403,308
391,522
396,996
Employee Benefits
123,770
119,860
116,976
112,526
108,350
Purchased Services
85,480
122,130
25,923
52,050
44,589
Supplies & Materials
100,460
95,780
66,323
54,703
49,275
Other Admin Services
Salaries & Wages
164,930
162,750
153,421
19,677
19,935
Employee Benefits
41,930
44,680
41,082
5,365
5,284
Purchased Services
37,600
13,750
4,105
36
-
Supplies & Materials
1,900
1,900
1,155
2,831
-
Admin Technology
Salaries & Wages
698,960
646,920
625,817
612,067
601,836
Employee Benefits
204,090
192,850
183,098
178,728
171,940
Purchased Services
137,800
135,530
115,346
110,884
105,876
Supplies & Materials
207,140
219,140
143,447
160,003
115,445
Capital Improvements
140,000
215,680
40,917
121,205
40,964
Building Administration
Salaries & Wages
2,214,240
2,100,900
2,100,698
2,024,784
2,032,662
Employee Benefits
642,780
586,940
585,935
559,102
559,428
Purchased Services
30,470
25,020
19,225
18,978
41,586
Supplies & Materials
29,400
30,000
16,339
14,842
20,241
Capital Improvements
5,000
60,030
2,556
18,040
-
Building Admin Support
Purchased Services
23,500
22,100
12,904
23,821
28,960
Supplies & Materials
12,270
12,260
7,561
15,842
7,302
Financial Services
Salaries & Wages
304,670
710,420
586,565
578,430
579,768
Employee Benefits
193,800
185,510
138,896
137,266
133,214
Purchased Services
101,860
98,490
50,033
49,106
87,879
Supplies & Materials
115,710
54,900
57,968
56,889
58,332
Capital Improvements
30,000
37,800
9,812
Facilities Operation/Maint
Salaries & Wages
-
-
329,577
377,373
366,267
Employee Benefits
-
-
83,355
96,848
92,420
Purchased Services
17,300
22,200
6,227
14,773
12,473
Supplies & Materials
26,700
29,220
47,007
24,146
22,224
Facilities Care/Upkeep
Salaries & Wages
3,388,330
3,138,930
2,487,956
2,366,693
2,516,043
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Employee Benefits
1,405,980
1,399,660
1,110,076
1,051,758
1,065,635
Purchased Services
1,691,350
1,658,960
1,499,293
1,693,818
1,469,067
Supplies & Materials
2,070,550
1,944,350
1,609,859
1,402,950
1,407,726
Capital Improvements
170,000
1,698,830
655,295
1,684,337
167,889
Grounds Care/Upkeep
Salaries & Wages
-
-
252,817
237,846
236,434
Employee Benefits
-
-
88,153
78,512
74,597
Purchased Services
39,000
40,300
40,384
31,490
62,516
Supplies & Materials
60,250
56,250
42,265
43,611
53,347
Capital Improvements
670,000
1,218,790
257,958
304,978
276,194
Equipment Care/Upkeep
Purchased Services
5,600
6,100
3,361
988
2,686
Supplies & Materials
-
7,750
-
-
-
Capital Improvements
68,000
847,530
183,136
54,610
160,077
Vehicle Maintenance
Purchased Services
3,650
4,150
1,864
1,514
1,508
Supplies & Materials
39,000
28,000
28,142
17,485
22,584
Capital Improvements
50,000
-
49,880
44,666
95,774
Security Services
Salaries & Wages
49,110
46,820
-
-
23
Employee Benefits
7,130
6,790
-
-
4
Purchased Services
418,300
195,550
177,115
183,961
170,257
Supplies & Materials
19,070
19,670
30,811
5,617
1,012
Capital Improvements
10,000
2,865,630
2,156,505
179,409
76,900
Facilities - Other
Purchased Services
6,000
5,000
3,138
4,492
2,001
Student Transportation
Salaries & Wages
93,540
53,330
55,701
49,131
53,170
Employee Benefits
40,930
24,070
23,229
21,442
21,424
Purchased Services
221,320
178,650
62,761
30,192
106,775
Supplies & Materials
51,700
29,410
18,276
11,180
11,296
ECSE Transportation
Purchased Services
2,700
2,750
-
-
2,607
Food Services
Purchased Services
1,209,800
1,204,800
700,291
335,097
870,706
Supplies & Materials
20,820
22,540
304,682
177,836
12,319
Capital Improvements
12,500
26,380
-
1,574
-
Printing Services
Salaries & Wages
43,270
37,490
36,789
35,019
34,197
Employee Benefits
17,550
16,600
15,990
15,286
14,513
Purchased Services
9,470
9,470
-
190
4,365
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Supplies & Materials
(13,000)
-
-
-
-
Capital Improvements
2,500
132,470
-
-
-
Evaluation Services
Salaries & Wages
750
500
429
Employee Benefits
120
80
76
Other Plan/Eval Services
Purchased Services
15,600
6,200
6,040
6,200
6,200
Information Services
Salaries & Wages
233,110
264,130
263,668
272,006
219,012
Employee Benefits
61,100
77,410
75,265
69,296
60,368
Purchased Services
64,860
82,820
63,423
29,470
40,832
Supplies & Materials
53,200
47,070
39,667
38,588
33,957
Capital Improvements
-
2,200
-
1,371
1,574
Non-Instruct. Staff Training
Purchased Services
5,000
3,700
1,925
1,824
4,701
Supplies & Materials
500
500
720
-
380
Other Staff Services
Salaries & Wages
-
-
-
-
-
Employee Benefits
61,000
71,000
35,860
56,923
30,854
Purchased Services
8,000
8,000
740
997
5,341
Supplies & Materials
-
-
360
-
-
Other Support Services
Purchased Services
100,000
175,000
14,884
80,603
19,149
Supplies & Materials
50,000
80,000
18,684
10,422
2,454
Total Support Services
26,658,930
31,430,040
25,085,009
23,014,444
21,182,430
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
NON-INSTRUCTION EXPENDITURES
Civic Services
Purchased Services
-
-
59,501
14,378
47,922
Supplies & Materials
-
-
63,783
24,597
91,357
Early Childhood Program
Salaries & Wages
137,080
128,670
76,752
81,806
104,196
Employee Benefits
11,490
11,020
19,720
16,109
13,575
Purchased Services
4,000
3,800
3,023
2,447
2,006
Supplies & Materials
800
700
926
126
787
Early Childhood Instruction
Salaries & Wages
633,520
626,740
592,917
564,184
556,996
Employee Benefits
248,600
266,050
241,195
230,684
220,872
Purchased Services
30,000
33,520
11,240
12,614
21,180
Supplies & Materials
18,000
20,000
11,002
14,942
13,574
Capital Improvements
15,000
43,020
9,084
21,395
1,968
Welfare Activities Services
Purchased Services
3,010
3,010
-
-
3,000
Supplies & Materials
1,000
1,000
-
-
-
Non-Public Student Services
Purchased Services
-
-
22,311
10,473
Supplies & Materials
980
980
1,444
9,454
Afterschool Program
Salaries & Wages
487,450
444,500
310,108
251,149
447,925
Employee Benefits
117,720
113,850
92,876
81,466
88,079
Purchased Services
48,500
41,220
8,757
3,560
102,584
Supplies & Materials
43,780
46,430
24,907
17,159
28,290
Other Community Services
Salaries & Wages
107,850
88,810
85,423
67,062
47,635
Employee Benefits
22,070
19,240
17,230
15,370
10,175
Purchased Services
12,050
16,210
14,019
9,290
13,220
Supplies & Materials
20,400
21,160
13,360
13,874
9,254
Capital Improvements
7,500
12,540
4,465
23,925
28,435
Parental Involvement
Purchased Services
3,670
5,600
850
1,259
2,830
Supplies & Materials
870
1,870
97
204
645
Service-Learning
Salaries & Wages
29,250
32,000
21,927
11,060
24,329
Employee Benefits
3,660
4,100
3,101
1,472
3,310
Purchased Services
200
200
48
-
1,937
Supplies & Materials
3,000
2,950
1,587
213
1,665
Facilities Acquisition/Constr
2023/24
2022/23
2021/22
2020/21
2019/20
Budget
Budget
Actual
Actual
Actual
Proposed
School District of Clayton
For Year Ending June 30, 2024
Expenditure Budget with Prior Year Comparisons
Descriptions
View #7
Capital Improvements
-
-
-
245,338
2,361,163
Building Construction
Capital Improvements
-
54,380
53,292
832,815
43,764
Debt Payments
Bond Debt-Principal Pmts
9,410,000
4,920,000
6,720,000
6,915,000
6,335,000
Lease Purchase-Principal
515,010
445,620
436,708
427,795
285,197
Bond Debt-Interest
1,409,930
1,593,030
1,819,024
2,055,786
3,099,603
Lease Purchase-Interest
79,250
91,100
102,917
114,499
83,043
Bond Debt-Fees
7,000
7,000
2,478
2,825
253,787
Total Non-Instruction
13,432,640
9,100,320
10,846,070
12,094,331
14,349,302
TOTAL EXPENDITURES
75,392,122
74,226,359
67,197,901
65,700,777
65,319,352
Goal #1 – A place for everyone…
Investments include:
Affinity Empowerment Initiatives for International Familes & Black Families
25,000
SRO #3
90,000
Security audit
25,000
Security camera system replacements/additions
70,000
Ballistic film on interior glass
60,000
Door/window number/color coding in accordance with new codes
100,000
Exterior wayfinding signage at Glenridge, Meramec & Family Center
35,000
Intruder system enhancements
25,000
Cell phone and WiFi signal boosters in building dead zones
75,000
Radio (walkie talkie) equipment for communications
20,000
Goal #2 - …to grow as learners…
Investments include:
eduCLIMBER whole-child management system
21,100
New elementary math curriculum
174,300
Pilot materials for secondary math curriculum
21,500
CHS calculator class set replacement
7,000
New elementary social studies curriculum
38,900
New Literature assessments
4,000
WiFi system replacements and expansion
283,000
Various student furniture replacements
21,000
Various classroom equipment replacements/upgrades
91,000
Large scale color printer for CHS art studio
15,000
New keyboards and workstations for electronic music lab
51,000
Replacement cycle instruments for fine arts
35,000
Pilot new Literature resources
4,000
Global STEM squads
3,200
Goal #3 - …in head and heart.
Investments include:
Wellness Center at CHS, including Mental Health Coordinator
105,000
SEL curriculum for K-5 students
5,000
Continuation of Health Services Coordinator
97,500
Partnership with Center for Mindfulness
28,000
Mental Health presenters at Professional Development
3,500
Expanded use of Panorama
15,600
Replace playground at Glenridge Elementary
600,000
New sports opportunities (e-sports, boys volleyball)
3,600
School District of Clayton
For Year Ending June 30, 2024
Proposed Expenditure Budget - Strategic Plan Alignment
Capital Improvement
Investments include:
Captain Elementary
Technology improvement plan
80,000
Educational technology equipment
16,000
Instructional equipment-general
4,000
Furnishings
3,500
Glenridge Elementary
Technology improvement plan
80,000
Educational technology equipment
10,000
Instructional equipment-general
5,350
Furnishings
3,500
Playground
600,000
Meramec Elementary
Technology improvement plan
80,000
Educational technology equipment
21,500
Instructional equipment-general
6,750
Furnishings
5,000
CHS calculator class set replacement
7,000
Wydown Middle
Technology improvement plan
130,000
Instructional equipment-PE
1,200
Instructional equipment-FACS
1,310
Instructional equipment-general
15,000
Furnishings
3,500
Clayton High
Technology improvement plan
150,000
Instructional equipment-Math
2,000
Instructional equipment-Science
1,500
Instructional equipment-Social Studies
1,500
Instructional equipment-Art
15,000
Instructional equipment-Music
51,000
Instructional equipment-FACS
2,000
Instructional equipment-Journalism
5,000
Instructional equipment-Guidance
2,000
Educational technology equipment
37,000
Athletic equipment
7,000
Office equipment
5,000
Instructional equipment-general
45,000
Furnishings
3,500
Theater equipment
7,500
Family Center
Technology improvement plan
15,000
Furnishings
2,000
Maintenance
Technology improvement plan
5,000
School District of Clayton
For Year Ending June 30, 2024
Proposed Expenditure Budget - Capital Improvement Information
Capital Improvement
Investments include:
School District of Clayton
For Year Ending June 30, 2024
Proposed Expenditure Budget - Capital Improvement Information
Building capitial improvements
15,000
Site capital improvements
15,000
Vehicle replacements
50,000
Administraton
Technology improvement plan
5,000
Office furniture
2,000
Office equipment
10,000
District wide
Technology improvement plan
125,000
Music instruments replacement
35,000
Furniture
35,000
Contingency-building repairs
150,000
Fields
Gay Field building repairs
5,000
Gay Field site improvemnts
50,000
Other
General contingency
30,000
Cafeteria equipment
5,000
Cafeteria technology
7,500
Print ship equipment
2,500
Security equipment
10,000
Technology equipment
10,000
Total Capital Improvement Investments
1,992,610
Fiscal
Year
Residential
Commercial
Personal
Total
2019/20
699,831,200
514,198,690
98,094,910
1,312,124,800
2020/21
699,745,560
529,146,140
99,990,120
1,328,881,820
2021/22
744,516,590
526,080,370
105,164,680
1,375,761,640
2022/23
750,248,380
517,869,390
124,044,130
1,392,161,900
2023/24
798,521,800
736,927,450
123,553,920
1,659,003,170
Fiscal
Year
Residential
Commercial
Personal
Blended
2019/20
4.1553
4.9562
4.5567
4.4992
2020/21
4.1527
4.7354
4.5567
4.4134
2021/22
4.0373
4.7658
4.5567
4.3534
2022/23
4.0326
4.7645
4.5567
4.3654
2023/24
3.9570
3.9066
4.5567
3.9806
Fiscal
Year
Residential
Commercial
Personal
Total
2019/20
28,498,484
24,975,021
4,380,493
57,853,998
2020/21
28,477,167
24,556,043
4,465,125
57,498,335
2021/22
29,457,201
24,570,500
4,696,198
58,723,899
2022/23
29,649,426
24,180,409
5,539,272
59,369,108
2023/24
30,965,557
28,213,032
5,517,382
64,695,971
Fiscal
Year
Current
Delinquent
Total
Collection Rate
2019/20
57,882,064
635,354
58,517,417
101.15%
2020/21
56,469,791
(260,313)
56,209,478
97.76%
2021/22
59,245,361
(1,314,248)
57,931,114
98.65%
2022/23
58,641,604
209,276
58,850,880
99.13%
2023/24
63,842,000
(624,500)
63,217,500
97.71%
School District of Clayton
Tax Base, Tax Rates & Tax Revenue
Assessed Valuation (Tax Base)
Tax Rates
Estimated Tax Yield (Revenue)
Actual Collected Tax Revenue
NOTE: Collections for 2022/23 are estimated. Collections for 2023/24 are budget.
NOTE: Assessed Valuation data for 2023/24 is preliminary and subject to change.
NOTE: Tax Rates for 2023/24 are preliminary and subject to change.
NOTE: Est. revenue for 2023/24 is subject to change w/ change in AV & rates
Year
Ended
June 30
K
1
2
3
4
5
6
7
8
9
10
11
12
Total
Change
2001
158
177
160
163
196
178
211
208
216
211
189
207
168
2,442
2002
144
171
178
159
169
190
178
219
205
235
210
196
188
2,442
-
2003
152
162
169
185
171
182
202
178
217
221
238
210
191
2,478
36
2004
170
170
174
168
184
166
197
215
193
238
228
233
211
2,547
69
2005
157
164
187
176
171
187
177
203
223
212
250
221
230
2,558
11
2006
149
161
170
172
172
171
188
170
201
231
208
249
218
2,460
(98)
2007
178
172
178
192
185
174
192
219
187
207
232
185
237
2,538
78
2008
161
174
167
179
196
180
184
201
220
199
210
234
174
2,479
(59)
2009
166
168
163
168
188
193
185
189
199
232
197
212
227
2,487
8
2010
177
171
179
161
175
197
196
196
190
203
228
199
206
2,478
(9)
2011
141
188
187
186
167
192
202
206
195
210
213
230
192
2,509
31
2012
159
158
191
190
188
174
195
204
209
201
200
212
235
2,516
7
2013
162
165
169
193
188
192
183
205
203
221
205
207
211
2,504
(12)
2014
157
173
178
182
201
202
202
197
224
220
225
220
206
2,587
83
2015
151
173
174
185
176
203
205
209
197
217
218
226
214
2,548
(39)
2016
162
169
177
180
193
191
216
221
211
211
221
216
222
2,590
42
2017
178
169
183
180
198
206
205
229
219
222
210
224
214
2,637
47
2018
168
198
187
196
188
210
221
201
235
232
222
206
217
2,681
44
2019
153
164
190
192
188
194
219
242
210
226
237
227
210
2,652
(29)
2020
139
160
167
201
177
192
200
226
251
214
223
240
229
2,619
(33)
2021
143
143
157
167
196
174
205
202
221
249
212
220
240
2,529
(90)
2022
146
150
159
160
163
188
171
206
188
215
242
207
217
2,412
(117)
2023
130
153
161
168
168
170
199
170
207
185
215
243
201
2,370
(42)
2024
111
131
158
167
170
165
176
206
171
214
184
218
244
2,315
(55)
Grades
Clayton Schools - Enrollment by Grade
Class
of
K
1
2
3
4
5
6
7
8
9
10
11
12
2012
170
177
178
185
184
187
188
219
220
232
228
230
235
2013
158
171
169
168
171
171
192
201
199
203
213
212
211
2014
144
162
174
176
172
174
184
189
190
210
200
207
206
2015
152
170
187
172
185
180
185
196
195
201
205
220
214
2016
170
164
170
192
196
193
196
206
209
221
225
226
222
2017
157
161
178
179
188
197
202
204
203
220
218
216
214
2018
149
172
167
168
175
192
195
205
224
217
221
224
217
2019
178
174
163
161
167
174
183
197
197
211
210
206
210
2020
161
168
179
186
188
192
202
209
211
222
222
227
229
2021
166
171
187
190
188
202
205
221
219
232
237
240
240
2022
177
188
191
193
201
203
216
229
235
226
223
220
217
2023
141
158
169
182
176
191
205
201
210
214
212
207
201
2024
159
165
178
185
193
206
221
242
251
249
242
243
2025
162
173
174
180
198
210
219
226
221
215
215
2026
157
173
177
180
188
194
200
202
188
185
2027
151
169
183
196
188
192
205
206
207
2028
162
169
187
192
177
174
171
170
2029
178
198
190
201
196
188
199
2030
168
164
167
167
163
170
2031
153
160
157
160
168
165
2032
139
143
159
168
170
2033
143
150
161
167
2034
146
153
158
2035
130
131
2036
111
Grades
Clayton Schools - Enrollment by Cohort