General Purpose School
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) | 4,035,163 | 4,688,452 | 3,856,566 | 4,773,787 | 6,544,913 | 8,502,954 | 9,033,246 | 9,048,871 |
| Beginning-balance correction | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1,214,893 |
| Revenue, including reported nonoperating revenue | 12,631,021 | 12,889,876 | 13,318,645 | 14,856,184 | 14,657,127 | 14,897,638 | 20,418,172 | 22,010,811 |
| Expenditures | 14,313,614 | 16,156,956 | 14,991,826 | 15,568,615 | 15,144,333 | 16,296,332 | 20,411,647 | 19,061,062 |
| Transfers received | 0 | 0 | 0 | 0 | 2,445,247 | 2,421,000 | 0 | 0 |
| Transfers sent | 0 | 0 | 0 | 0 | 0 | 500,000 | 0 | 200,000 |
| Transfers, net (older format) | 2,322,452 | 2,435,000 | 2,431,000 | 2,481,000 | 0 | 0 | 0 | 0 |
| Other financing sources / (uses) | 13,430 | 200 | 159,402 | 2,557 | 0 | 7,986 | 9,100 | 0 |
| Reported change | 653,289 | (831,880) | 917,221 | 1,771,126 | 1,958,041 | 530,292 | 15,625 | 2,749,749 |
| Ending fund balance | 4,688,452 | 3,856,572 | 4,773,787 | 6,544,913 | 8,502,954 | 9,033,246 | 9,048,871 | 13,013,513 |
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: Transfers reported net; other financing includes asset-sale/insurance proceeds. PDF page 29
- 2018-2019: Transfers reported net; other financing includes asset-sale/insurance proceeds. PDF page 33
- 2019-2020: Transfers reported net; other financing includes asset-sale/insurance proceeds. FY2019–20 opening differs by $6 from the prior published closing balance. The reported opening balance is $6 below the previous audit closing balance; both source values are retained. PDF page 36
- 2020-2021: Transfers reported net; other financing includes asset-sale/insurance proceeds. PDF page 32
- 2021-2022: Source schedule retained. PDF page 36
- 2022-2023: Other financing is $7,986 in sale proceeds (detailed schedule). Gross transfers from the detailed schedule: $2,421,000 received from General Fund and $500,000 sent to School Construction; the basic statement presents $1,921,000 net. FY2024 City revenue includes the same $2,421,000 gross contribution classified as a General Fund transfer in FY2023 (detailed schedules, PDF page 42 in both audits). This classification change is part of the revenue increase, not new funding. FY2023 separately sent $500,000 to School Construction, leaving $1,921,000 net transfers. PDF page 42
- 2023-2024: Other financing is proceeds from sale of assets. FY2024 City revenue includes the same $2,421,000 gross contribution classified as a General Fund transfer in FY2023 (detailed schedules, PDF page 42 in both audits). This classification change is part of the revenue increase, not new funding. FY2023 separately sent $500,000 to School Construction, leaving $1,921,000 net transfers. 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 | ActualFY2024Comparison note | ActualFY2025 |
|---|---|---|---|---|---|---|---|---|
| Property taxes | 1,859,179 | 1,827,376 | 1,937,912 | 1,866,914 | 1,391,183 | 988,957 | 1,474,807 | 723,300 |
| Other local taxes | 1,274,655 | 1,416,321 | 1,560,510 | 2,346,882 | 2,695,291 | 2,918,520 | 5,566,362 | 6,580,433 |
| Intergovernmental | 9,046,460 | 9,335,787 | 9,622,806 | 10,362,020 | 10,382,640 | 10,668,799 | 12,761,534 | 12,906,913 |
| Charges for services | 220,101 | 258,393 | 163,124 | 177,512 | 161,267 | 236,588 | 319,937 | 233,392 |
| Investment and interest income | 25,884 | 27,323 | 26,461 | 52,213 | 20,419 | 78,307 | 241,762 | 282,197 |
| Miscellaneous | 204,742 | 24,676 | 7,832 | 50,643 | 6,327 | 6,467 | 53,770 | 1,233,226 |
| Fines and forfeitures | — | — | — | — | — | — | — | 51,350 |
| Total revenue | 12,631,021 | 12,889,876 | 13,318,645 | 14,856,184 | 14,657,127 | 14,897,638 | 20,418,172 | 22,010,811 |
FY2024 comparison: City funding of $2,421,000 moves from transfers into revenue. This part of the increase reflects classification rather than new income. Source
What the revenue records show
FY2023 to FY2024: Of the $5,520,534 revenue increase, $2,421,000 is a reporting change: City funding previously shown as a transfer appears within revenue in FY2024. It is not all new income. State funds rose $2,302,333, property taxes $485,850, and County revenue $226,842; other categories supply the remainder. The audit describes increased funding and electric buses, but does not allocate the entire change to individual programs. FY2023 also sent $500,000 to School Construction, leaving $1,921,000 in net transfers; that net amount is not the gross City contribution. FY2023 source FY2024 source FY2024 source
FY2024 to FY2025: Revenue increased by $1,592,639. Miscellaneous and other local taxes rose while property taxes declined. The separate $1,214,893 opening-balance correction is not revenue. FY2024 source FY2025 source
Source notes
- FY2018: Audited governmental-fund revenue categories; row sum matches reported total revenues.
- FY2019: Audited governmental-fund revenue categories; row sum matches reported total revenues.
- FY2020: Audited governmental-fund revenue categories; row sum matches reported total revenues.
- FY2021: Audited governmental-fund revenue categories; row sum matches reported total revenues.
- FY2022: Audited governmental-fund revenue categories recovered from the scanned statement; row sum matches reported total revenues.
- FY2023: Audited governmental-fund revenue categories recovered from the scanned statement; row sum matches reported total revenues. FY2024 City revenue includes the same $2,421,000 gross contribution classified as a General Fund transfer in FY2023 (detailed schedules, PDF page 42 in both audits). This classification change is part of the revenue increase, not new funding. FY2023 separately sent $500,000 to School Construction, leaving $1,921,000 net transfers.
- FY2024: Audited governmental-fund revenue categories; row sum matches reported total revenues. FY2024 City revenue includes the same $2,421,000 gross contribution classified as a General Fund transfer in FY2023 (detailed schedules, PDF page 42 in both audits). This classification change is part of the revenue increase, not new funding. FY2023 separately sent $500,000 to School Construction, leaving $1,921,000 net transfers.
- FY2025: Audited governmental-fund revenue categories; row sum matches reported total revenues.
FY2025 revenue detail
Actual revenue on the audit’s accounting basis. Transfers and borrowing are separate from these totals.
Revenues: $22,010,811
Total revenue: $22,010,811
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.
General Purpose School → Federal Projects: $200,000 · Documented route
Evidence for this route
The audit states that the Federal Projects Fund increase was due to a transfer from the General Purpose School Fund; the fund statement reports $200,000 out and $200,000 in.