Budget Information

The general fund is used to account for all financial resources except those required to be accounted for in another fund.  Revenues for the general fund are primarily from state funds, special maintenance and operations levy funds, federal funds and fees.  These revenues are used for financing the current day to day operations of the school district such as our instructional programs for students, food services, maintenance and pupil transportation.  Expenditures include salary and benefits costs and non-labor costs such as supplies and instructional materials, utilities, fuel, insurance and printing costs.

This fund accounts for the student extracurricular activities in each school.  The revenues are generated, in part, by fees from students and nonstudents attending any optional noncredit extracurricular event of the district.  Although the ASB fund is under the control of the Board of Directors, each school's student body prepares and submits a revenue and expenditure plan for Board approval.

Provides for acquisition of lands or buildings, major modernization of buildings and other property such as fields, and acquisition of equipment, including technology systems.  Capital funds may also be used for energy audits and related upgrades.  The Capital Projects Fund is generally financed from the proceeds from the sale of bonds, state matching revenues, lease or sale of surplus real property, interest earnings and special levies.

Accounts for the purchase or major repair of pupil transportation equipment.  The Transportation Vehicle Fund is generally financed by state reimbursement to school districts for depreciation of approved pupil transportation equipment.

Provides for the redemption and payment of interest on bonds.  Each year an amount is levied which provides for redemption of bonds currently due, interest payments on bonds outstanding and related costs.