• Where Does Our Money Come From and How Do We Pool It?

Banner - Breaking Down The Annual Budget Process

Breaking Down
The Annual Budget Process

  • Restricted Funds

    restricted funds icon

    Unrestricted Funds

    Unrestricted funds icon

  • General Fund (38.2%) Unrestricted Funds iconRestricted Funds icon


    • State School Fund
    • Local Property Tax
    • Local Option Levy
    • Arts Tax, Etc.

    Uses: Day-to-Day Operations

    Special Revenue Fund (11.3%)Restricted Funds icon

    Sources: Restricted dollars from federal, state, and local entities

    For Example:
    • Title
    • ESSER
    • Nutrition Fund
    • Individuals with Disabilities Education Act funds (IDEA)
    • Integrated Grant
    • Foundation

    Uses: Supplementation of core day-to-day operations and strategic initiatives

    Capital Projects Fund (38.2%)Restricted Funds icon

    Debt Service Fund (11.8%)Restricted Funds icon

    Internal Service Fund (.5%)Restricted Funds icon

  • 2023-24 Adopted Budget: All funds by Major Funds