Education Capital Projects
Explore this fund’s reported income, spending, and balances. The summary shows audited FY2025 figures; each section identifies its own years.
Fund balance is the reported amount remaining, not necessarily cash available to spend.
Financial historyCompare reported revenue, spending, transfers, and balances across years.
Available audited history: 2017-2018 through 2024-2025. A year before first separate reporting is not represented as zero. Changes in source presentation are explained below.
| Measure | Actual2017-2018 | Actual2018-2019 | Actual2019-2020 | Actual2020-2021 | Actual2021-2022 | Actual2022-2023 | Actual2023-2024 | Actual2024-2025 |
|---|---|---|---|---|---|---|---|---|
| Beginning balance (as presented) | 1,024,247 | 1,024,247 | 1,024,247 | 24,247 | 24,247 | 0 | 0 | 0 |
| Revenue, including reported nonoperating revenue | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Expenditures | 0 | 0 | 1,027,355 | 6,179,937 | 17,216,787 | 13,259,588 | 3,219,466 | 564,298 |
| Transfers received | 0 | 0 | 27,355 | 6,179,937 | 17,192,540 | 13,259,588 | 3,219,466 | 564,298 |
| Reported change | 0 | 0 | (1,000,000) | 0 | (24,247) | 0 | 0 | 0 |
| Ending fund balance | 1,024,247 | 1,024,247 | 24,247 | 24,247 | 0 | 0 | 0 | 0 |
Revenue and expense fields use the source’s accounting basis. Investment income and capital contributions are not assumed to be service receipts; transfers are not counted as revenue. Zero in these aggregate schedules means no reported activity in that category, not proof that a missing detailed account is zero.
History sources and reporting changes
- 2017-2018: Fund remains separately reported even where no annual activity is listed. PDF page 118
- 2018-2019: Fund remains separately reported even where no annual activity is listed. PDF page 131
- 2019-2020: Fund remains separately reported even where no annual activity is listed. PDF page 135
- 2020-2021: Fund remains separately reported even where no annual activity is listed. PDF page 32
- 2021-2022: The audit reports transfers as a single net line; the positive Education Capital Projects amount is recorded as transfers in. PDF page 36
- 2022-2023: The audit reports transfers as a single net line; the positive Education Capital Projects amount is recorded as transfers in. PDF page 36
- 2023-2024: Source schedule retained. PDF page 36
- 2024-2025: Source schedule retained. PDF page 33
Revenue detailCompare income across fiscal years, with the latest year's detailed sources below.
Audited revenue, not cash receipts. Transfers and borrowing are separate. A dash means the category is not separately reported here.
| Revenue source | ActualFY2018 | ActualFY2019 | ActualFY2020 | ActualFY2021 | ActualFY2022 | ActualFY2023 | ActualFY2024 | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Total revenue | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Source notes
- FY2018: Separately reported Education Capital Projects fund; the audited combining statement reports no revenues.
- FY2019: Separately reported Education Capital Projects fund; the audited combining statement reports no revenues.
- FY2020: Separately reported Education Capital Projects fund; the audited combining statement reports no revenues.
- FY2021: Separately reported Education Capital Projects fund; the audited governmental statement reports no revenues.
- FY2022: Separately reported Education Capital Projects fund; the scanned audited statement reports no revenues.
- FY2023: Separately reported Education Capital Projects fund; the scanned audited statement reports no revenues.
- FY2024: Separately reported Education Capital Projects fund; the audited governmental statement reports no revenues.
- FY2025: Separately reported Education Capital Projects fund; the audited governmental statement reports no revenues.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Total revenue: $0
Latest budget: a comparison has not yet been prepared for this fund.
Follow the transfers — FY2025Sending and receiving funds, with confirmed routes separated from inferred matches.
These are actual transfers. Some detail comes from the actual column of a later budget book. Transfers do not create new citywide revenue.
School Construction → Education Capital Projects: $564,298 · Inferred match — confirmation needed
Evidence for this route
Constrained reconciliation, not an explicitly named route. School Construction reports $1,505,826 total transfers out; after the separately supported $941,528 transfer to school debt, $564,298 remains. Education Capital Projects reports exactly $564,298 transferred in.
What the records showFY2024 to FY2025: what is established and what still needs evidence.
Expenditures fell from $3,219,466 to $564,298, a decrease of $2,655,168. The audit reports completion of the new school project, but that statement concerns the related School Construction Fund; it does not allocate this entire decrease.
March 2025 council records discuss and approve $1 million for Westside improvements and changes to the school funding agreement. That is relevant project context, not proof that these dollars passed through Education Capital Projects. A project ledger is still needed to link the expenditure change to specific completed work.