Where every dollar is going.

Expenditures by object — YTD vs. budget

How to read this: 83% of the fiscal year has elapsed. A category running above 83% is spending ahead of pace; below is under pace. Debt service (97.9%) is expected — those payments are fixed. Capital outlay (70.6%) is low because large bond construction draws happen unevenly. Salaries tracking at 74.1% likely reflects supplemental contracts not yet paid.

Revenue by source — YTD vs. budget

Federal revenue at 69.8% is the only notable lag. This likely reflects timing of reimbursement claims for Title I, IDEA, and nutrition programs — federal money arrives after expenses are incurred and claimed. Still, $2.6M in uncollected federal budget with 2 months left is worth watching.

Fund balances — April 30, 2026

Budget categories already over 100%

Categories over 100% with two months left will either require a supplemental appropriation, a budget amendment, or will close the year over budget. The district should present a plan at the May or June board meeting.