GENERAL FUND
(State Foundation Formula)
Allowable Expenditures include ALL Salaries/Benefits for District Employees, Maintenance and Operations, Supplies, Transportation,
SPED, ESL, At-Risk and TAG Programs
MANAGEMENT FUND
(Board Approved)
Allowable Expenditures include Unemployment, Property/Casualty Insurance, Judgments, Early Retirement Benefits, Workmen’s Compensation
PHYSICAL PLANT & EQUIPMENT FUND
(Board Approved at 0.33/$1,000)
(Voter approved at 0.67/$1,000 (Max $1.34) blend of property taxes and income surtax)
Allowable Expenditures include improvement & renovation of facilities, equipment>$500, technology and school buses
DEBT SERVICE FUND
(Voter Approved)
CAPITAL PROJECTS FUND
(SAVE AND Construction Projects)
Allowable Expenditures are generally the same as PPEL expenditures, in addition to expenditures stated in the revenue purpose statement approved by voters
NUTRITION FUND
Funded by school lunch sales, Federal and State Food Program Reimbursements
Expenditures to operate the lunch program and food service employees salaries/benefits
ACTIVITY FUND
Funded by activity ticket sales, gate receipts and fundraising
Expenditures include payment of officials, uniforms and supplies related to extracurricular activities
ENTERPRISE FUND
Day Care and Pool
